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What does the VAT exemption include?

The VAT exemption covers:

1. •

   the provision of sport and physical recreation by an eligible body

2. •

   entry to eligible sport and physical recreation competitions (see the Exemption ― sport ― VAT treatment of various sporting services guidance note)

What is an eligible body?

An eligible body is an organisation that meets all of the following criteria:

1. •

   it is a non-profit making organisation

2. •

   the organisation’s constitution includes a non-distribution clause or limits the distribution of any profits / reserves to:

3. 1. â—¦

      another non-profit making club

   2. â—¦

      its members if the organisation is either wound up or dissolved

1. •

   the organisation uses all profits / surpluses from its playing activities to maintain or improve the related facilities or for the overall activities of the non-profit making organisation

2. •

   the organisation is not subject to any commercial influences or part of a wider commercial