VAT treatment of various sporting services

By Tolley

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

  • VAT treatment of various sporting services
  • Subscription payments
  • Leisure trusts
  • Entry fees for competitions
  • Goals Soccer Centres plc VAT tribunal case
  • Golf club green fees charged to non-members

This guidance note provides an overview of the typical sporting services that can be offered to customers taking part in sports and physical recreation. The table below provides an overview of the VAT treatment of sporting services supplied by an eligible body. Other organisations will normally be required to account for VAT on the provision of the sporting services.

VAT Notice 701/45: sport 
Type of serviceVAT treatment of service supplied by an eligible body to an individual
Use of changing rooms, showers, locker hire, use of equipmentExempt
Provisions of courts, pitches, green fees and other playing areasExempt
Use of multi-sport playing facilitiesExempt
Provision of referees, umpires, judges and coaching servicesExempt (excludes supplies provided by self-employed personnel)
Membership subscription fees and joining fees associated to the provision of actual sporting services

More on Exempt supplies: