Sports VAT exemption

The government department responsible for collecting taxes, His Majesty's Revenue and Customs (HMRC), allows certain sports bookings to be exempt from VAT if the bookings meets ALL of the conditions below. For full details please visit HMRC Notice

Basic Conditions:
1 Your organisation engages in activities included within the meaning of ‘sports and physical education’ paragraph 3.2
2 It supplies services that are closely linked with and essential to sport or physical education paragraph 3.3
3 It supplies services to an individual, and paragraph 3.4
4 It is an eligible body section 4

Conditions:

1.  the series consists of 10 or more sessions.

2. each session is for the same sport or activity.

3. each session is in the same place. This condition is still met where a different pitch, court or lane is used (or a different number of pitches, courts or lanes), as long as these are at the same establishment.

4. the interval between each session is at least 1 day but not more than 14 days (for an interval to be at least 1 day, 24 hours must elapse between the start of each session). The duration of the sessions may be varied. There is no exception for intervals greater than 14 days through the closure of the facility for any reason.

5. the series is to be paid for as a whole and there is written evidence to the fact. This must include evidence that payment is to be made in full whether or not the right to use the facility for any specific session is actually exercised. Provision for a refund given by the provider in the event of the unforeseen non-availability of their facility would not affect this condition.

6. the facilities are let out to an eligible body (e.g. school, club, association or an organisation representing affiliated clubs or constituent associations  (i.e. 'not for profit' organisations).

7. the person that the facilities are let to has exclusive use of them during the sessions.