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Exemption ― sport ― VAT treatment of various sporting services

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Exemption ― sport ― VAT treatment of various sporting services

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides an overview of the typical sporting services that can be offered to customers taking part in sports and physical recreation. The table below provides an overview of the VAT treatment of sporting services supplied by an eligible body. Other organisations will normally be required to account for VAT on the provision of the sporting services.

Type of serviceVAT treatment of service supplied by an eligible body to an individual
Use of changing rooms, showers, locker hire, use of equipmentExempt
Provisions of courts, pitches, green fees and other playing areasExempt
Use of multi-sport playing facilitiesExempt
Provision of referees, umpires, judges and coaching servicesExempt (excludes supplies provided by self-employed personnel)
Membership subscription fees and joining fees associated to the provision of actual sporting servicesExempt (see below)
Social or non-playing membershipsStandard-rated
Fee to be included on a waiting listExempt or standard-rated (see below)
Admission charged to spectatorsStandard-rated
Provision of residential accommodationStandard-rated

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  • 18 Dec 2024 11:13

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