Value Added Tax

Exemption ― sport and physical education ― list of exempt sporting activities

Produced by Tolley
  • 22 Dec 2021 18:43

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Exemption ― sport and physical education ― list of exempt sporting activities

Exemption ― sport and physical education ― list of exempt sporting activities

The following activities will be exempt from VAT if they are provided by an eligible body who meets the requirements laid down in VATA 1994, Sch 9, Part II, Group 10:

AikidoAmerican footballAnglingArchery
Arm wrestlingAssociation footballAthleticsBadminton
BallooningBaseballBasketballBaton twirling
BiathlonBicycle poloBilliardsBobsleigh
BocciaBowlsBoxingCamogie
CanoeingCavingChinese martial artsCricket
CroquetCrossbowCurlingCycling
Dragon boat racingDanceDartsEquestrian
Exercise and fitnessFencingField sportsFives
FlyingGaelic footballGlidingGolf
HockeyHorse racingHoveringHurling
Ice hockeyIce skatingJet skiingJiu jitsu
JudoKabaddiKarateKendo
KorfballLacrosseLawn tennisLife saving
LugeModern pentathlonMotor cyclingMotor sports
MountaineeringMovement and danceNetballOctopush
OrienteeringParachutingPetanquePolo
Pony trekkingPoolQuoitsRacketball
RacketsRacquetballRamblingRowing
Rugby leagueRugby unionSailing / yachting / river cruisingSand and land yachting
ShintyShootingSkateboardingSkiing
SkippingSnookerSnowboardingSoftball
Sombo wrestlingSquashStoolballStreet hockey
Sub-aquaSurf life savingSurfingSwimming
Table tennisTaekwondoTangsoodoTchoukball
Tenpin bowlingTrampoliningTriathlonTug of war
UnihocVolleyballWater skiingWeightlifting
WrestlingYoga

Notice

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

Think Tax.
Think Tolley.

Critical, comprehensive and up-to-date tax information

LEARN MORE LEARN MORE

Popular Articles

Legal and professional fees

Statutory references to ITTOIA 2005 relate to unincorporated businesses and CTA 2009 relate to companies unless otherwise stated.Legal and other professional fees can represent substantial costs to a business. A detailed analysis is often required for the purpose of preparing tax computations as

25 Oct 2021 07:03 | Produced by Tolley Read more Read more

Patent box tax regime ― overview

Introduction to the regimeThe aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part of the Government’s growth agenda. Finance Act 2012 originally introduced the legislation governing the

22 Dec 2021 16:12 | Produced by Tolley Read more Read more

Triangulation and other chain transactions (until 31 December 2020)

This note applies to transactions whilst the Great Britain was a member of the EU and during the transition period that ended on 31 December 2020. For information on Northern Ireland see the Northern Ireland topic. Triangulation is an EU simplification measure that was introduced in order to reduce

24 Mar 2021 12:29 | Produced by Tolley Read more Read more