Commentary

RCB/15/10 VAT—changes to treatment of sports-related services following ECJ judgment in Canterbury Hockey Club

Part V16 Forms and other HMRC material

RCB/15/10 VAT—changes to treatment of sports-related services following ECJ judgment in Canterbury Hockey Club

RCB/15/10 VAT—changes to treatment of sports-related services following ECJ judgment in Canterbury Hockey Club

Revenue & Customs Brief, Issue 15. 30 March 2010

Changes to the VAT exemption for sports-related services are being introduced from 1 September 2010. This will primarily affect affiliation fees charged by sports governing bodies to member clubs, but the VAT treatment of other sports-related supplies may also be affected.

Changes to the VAT exemption for sports related services are being introduced from 1 September 2010. This will primarily affect affiliation fees charged by sports governing bodies to member clubs but the VAT treatment of other sports-related supplies may also be affected.

Background

Certain services closely linked with and essential to sport or physical education are VAT exempt when supplied by an eligible body (that is, essentially non-profit making bodies not subject to commercial influence) to an individual taking part in sport.

In respect of affiliation fees charged by sports governing bodies to their member sports clubs, we have previously restricted the exemption to fees calculated on a per person basis (provided the services were closely linked to sport). Affiliation fees calculated by other methods, for example,

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