Updates: VAT Sport Manual

2021

3 August 2021

Key court cases dealing with the sporting exemption: Kennemer Golf and Country Club V Staatssecretaris van Financiën (Case C-174/00)

Brexit update

Sports Lets and Sports Facilities

Brexit update

Introduction: The law

Brexit update the following added The relevant exemptions are contained in Group 10 of Schedule 9 to the VAT Act 1994

2019

28 January 2019

VAT treatment of sports facilities provided by local Councils following London Borough of Ealing

Update 2

Update

VAT treatment of sports facilities provided by local Councils following London Borough of Ealing: The Court of Justice of the European Union (CJEU) judgment in London Borough of Ealing (Case C-633-15)

Update 2

Update

Incorporate in guidance

2018

20 February 2018

Affiliation fees

The withdrawal of affiliation fees concession.

2 January 2018

What is sport?

Definition of sport with regards CJEU cases.