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
CanoeingCavingChinese martial artsCricket
Dragon boat racingDanceDartsEquestrian
Exercise and fitnessFencingField sportsFives
FlyingGaelic footballGlidingGolf
HockeyHorse racingHoveringHurling
Ice hockeyIce skatingJet skiingJiu jitsu
KorfballLacrosseLawn tennisLife saving
LugeModern pentathlonMotor cyclingMotor sports
MountaineeringMovement and danceNetballOctopush
Pony trekkingPoolQuoitsRacketball
Rugby leagueRugby unionSailing / yachting / river cruisingSand and land yachting
Sombo wrestlingSquashStoolballStreet hockey
Sub-aquaSurf life savingSurfingSwimming
Table tennisTaekwondoTangsoodoTchoukball
Tenpin bowlingTrampoliningTriathlonTug of war
UnihocVolleyballWater skiingWeightlifting


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