Policy paper

Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services

This brief sets out a change to the VAT treatment of leisure services provided by local authorities.

• From: HM Revenue & Customs
• Published: 3 March 2023

Documents

Changes to VAT treatment of local authority leisure services

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Details

This brief explains that local authorities can now apply the non-business treatment to leisure services they provide to members of the public.

Published 3 March 2023