Commentary

V4.113N Supplies in relation to land excluded from exemption—sport and physical recreation

Part V4 Exemption, zero-rating and reduced rates

V4.113N Supplies in relation to land excluded from exemption—sport and physical recreation

V4.113N Supplies in relation to land excluded from exemption—sport and physical recreation

The grant of facilities for playing any sport or participating in any physical recreation is excluded from exemption1 unless either2:

  1.  

    (1)     the facilities are granted for a continuous period of use exceeding 24 hours, or

  2.  

    (2)     the facilities are granted for a series of ten or more periods, whether or not exceeding 24 hours in total, in circumstances where:

  3.  
    1.  

      •     each period is in respect of the same activity carried on at the same place

    2.  

      •     the interval between each period is not less than one day and not more than 14 days

    3.  

      •     the consideration is payable by reference to the whole series and is evidenced by written agreement

    4.  

      •     the grantee has exclusive use of the

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