Commentary

RCB/1/18 VAT—treatment of affiliation fees for sports clubs

Part V16 Forms and other HMRC material

RCB/1/18 VAT—treatment of affiliation fees for sports clubs

RCB/1/18 VAT—treatment of affiliation fees for sports clubs

Revenue & Customs Brief, Issue 1. 17 January 2018

1 Purpose of this brief

The purpose of this brief is to remind taxpayers that the concession enabling clubs to treat affiliation fees as exempt from VAT will be withdrawn with effect from 1 April 2018.

2 Who should read this brief

This brief should be read by clubs who currently provide standard rated sporting services.

3 Background

A sport's governing body, or similar umbrella organisation, often charges an affiliation fee to individual clubs who make an onward charge to their members. Where the clubs are non-profit making, the

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