Commentary

RCB/6/17 VAT—treatment of sports facilities by local councils

Part V16 Forms and other HMRC material

RCB/6/17 VAT—treatment of sports facilities by local councils

RCB/6/17 VAT—treatment of sports facilities by local councils

Revenue & Customs Brief, Issue 6. 29 December 2017

Purpose of this brief

This brief provides information on how HM Revenue and Customs (HMRC) will treat claims for VAT refunds by local authorities following the Court of Justice judgment in London Borough of Ealing which was handed down on 13 July 2017.

Who should read this brief

Local authorities providing members of the public with sports facilities and their advisers.

Explanation of change

The effect of the judgment is that councils can opt to make a claim for exemption on the sporting services that they supply to members

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