RCB/6/17 VAT—treatment of sports facilities by local councilsRevenue & Customs Brief, Issue 6. 29 December 2017Purpose of this briefThis 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 briefLocal authorities providing members of the public with sports facilities and their advisers.Explanation of changeThe effect of the judgment is that councils can opt to make a claim for exemption on the sporting services that they supply to members
Revenue & Customs Brief, Issue 6. 29 December 2017
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.
Local authorities providing members of the public with sports facilities and their advisers.
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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