Commentary

RCB/50/07 VAT—Court confirms HMRC's policy on all-inclusive leisure facilities schemes

Part V16 Forms and other HMRC material

RCB/50/07 VAT—Court confirms HMRC's policy on all-inclusive leisure facilities schemes

RCB/50/07 VAT—Court confirms HMRC's policy on all-inclusive leisure facilities schemes

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

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