Summary

Guidance on UK law pertaining to sporting activities is contained within Group 10, Schedule 9 of the Value Added Tax Act 1994.

Contents

  1. VSPORT0500
    Data Protection
  2. VSPORT1000
    Introduction: contents
  3. VSPORT2000
    Specific Aspects of the Sports Exemption
  4. VSPORT3000
    Key Court Cases dealing with the Sporting Exemption: Contents
  5. VSPORT4000
    Sports competitions
  6. VSPORT5000
    Further information on the scope of the exemption: contents
  7. VSPORT5500
    VAT treatment of sports facilities provided by local Councils following London Borough of Ealing
  8. VSPORT6000
    Input tax
  9. VSPORTUPDATE110706
    recent changes
  10. VSPORT5510
    The Court of Justice of the European Union (CJEU) judgment in London Borough of Ealing (Case C-633-15)