VSPORT1050 - Introduction: flowchart to aid decision-making

The main issues in VSPORT are outlined in theSport Flowchart.

Alternatively, you may find it easier to follow the flowchart in this tabular form.

Question 1

Is the fee consideration for the grant of a right to enter a competition in sport or physical recreation? (See VSPORT5040 Scope of the Exemption.)

  • Yes: Go to Question 2
  • No: Entry fee is standard-rated

Question 2

Are all entry fees are returned as prizes in that same competition? (See VSPORT5030.)

  • Yes: Entry fee is exempt under item 1
  • No: Go to Question 3

Question 3

Is the competition organiser a non-profit-making body established for sport or physical recreation? (See VSPORT5060.)

  • Yes: Go to Question 4
  • No: Entry fee is standard-rated

Question 4

Do competitors receive other benefits in addition to the right to enter the competition? (See VSPORT5070.)

  • Yes: Go to Question 5
  • No: Entry fee is exempt

Question 5

Are they zero-rated supplies? (See VSPORT5070.)

  • Yes: Apportion payment between zero-rated supplies and exempt/standard-rated entry fees. Then apportion payment between standard-rated supplies and exempt entry fee
  • No: Go to Question 6

Question 6

Are they essential goods and services? (See VSPORT5070.)

  • Yes: Entry fee is exempt
  • No: Apportion payment between standard-rated supplies and exempt entry fee