This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
In the first instance, you should refer to the guidance in Revenue and Customs Brief 6 (2017): VAT – treatment of sports facilities by local councils . Where your existing claim is still open, or it hasn’t yet been considered by HMRC , you should now review your claim based on the guidance contained in this information sheet. You should then make any necessary adjustments before deciding how and whether to proceed with the claim. To make sure that all claims are dealt with correctly and appropriately, claimants who wish to proceed with their current claims are asked to provide a timeline of their claims and subsequent appeals so that HMRC can cross-check these to the details it already holds.
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This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
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