RCB/50/07 VAT—Court confirms HMRC's policy on all-inclusive leisure facilities schemesRevenue & Customs Brief, Issue 50. 13 July 2007Unlimited access to all leisure facilities in a leisure centre, typically in return for a monthly or annual payment, is liable to VAT at the standard rate. The Court of Session confirmed HMRC's long-standing policy that an all-inclusive scheme is a single supply of the right to use the facilities. The fee paid cannot be apportioned between supplies merely because one or more of them would be at a different VAT rate if charged for separately.We understand that, for instance, local authorities and leisure trusts sometimes
Revenue & Customs Brief, Issue 50. 13 July 2007
Unlimited access to all leisure facilities in a leisure centre, typically in return for a monthly or annual payment, is liable to VAT at the standard rate. The Court of Session confirmed HMRC's long-standing policy that an all-inclusive scheme is a single supply of the right to use the facilities. The fee paid cannot be apportioned between supplies merely because one or more of them would be at a different VAT rate if charged for separately.
We understand that, for instance, local authorities and leisure trusts sometimes
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.