V6.293 Liability of supplies and activities of the leisure sector

Part V6 Business by business

V6.293 Liability of supplies and activities of the leisure sector


V6.293 Liability of supplies and activities of the leisure sector


The leisure sector is large, diverse and can be defined in a number of different ways. This article and V6.294 touch on a number of VAT considerations likely to be of relevance to businesses and organisations providing leisure but given the breadth of the sector it does not cover everything of relevance. The sector intersects with a number of other business sectors which are described elsewhere in this Division, including:


    •     V6.178–V6.179 Catering


    •     V6.189–V6.190 Clubs and associations


    •     V6.255–V6.256 Farmers and landowners


    •     V6.261–V6.262 Hotels and holiday accommodation


    •     V6.325–V3.326 Public houses


    •     V6.362–V6.363 Sports bodies


    •     V6.369 Tour operators


    •     V6.376 Transport and freight

In addition, both charities and local authorities may provide some leisure services (see V6.184–V6.185 Charities and V6.305–V6.309 Local Authorities).

Types of leisure businesses and organisations primarily considered in this article and V6.294, include:


    •     amusement businesses such as theme parks for which some form of admission charge is made


    •     betting and gaming businesses


    •     organisations involved in participatory events such as games and competitions


    •     businesses and organisations involved with spectator activities and/or sporting and cultural events

Single vs multiple supplies in the leisure sector

A feature of the leisure sector is that many businesses and organisations supply packages of activities. Where such packages are provided there may be a question as to whether what is being provided is a single supply or multiple supplies. The following are areas where the question

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