VATLP19200 - Letting of sports facilities (Item 1m): what is the liability?
The letting of facilities designed or adapted for playing any sport or taking part in physical recreation is normally excluded from the exemption and therefore standard rated. However, the law exempts the letting of sports facilities if it is either:
- a single let for a continuous period exceeding 24 hours; or
-
let for a series of 10 or more periods and certain other conditions are met; such as
- each session is for the same sport or activity and must be in the same place (the use of different pitches, courts or lanes on some occasions is acceptable provided it is at the same establishment);
- the interval between each session is at least 1 day but not more than 14 days (it is important that there is a 24 hour time lapse between the start of each session) see VATLP19300;
- the sessions is paid for in full which must be supported by the written agreement between the parties, see VATLP19500;
- the person to whom the facilities are let to has exclusive use during the sessions and
- the facilities are let out to a school, club, association or an organisation representing affiliated clubs or constituent associations such as a local league, see VATLP19400. (see Notice 742 Land & property for details).