Sports VAT exemption
The government department responsible for collecting taxes, Her Majesty's Revenue and Customs (HMRC), allow some sports bookings to be exempt from VAT.
If your booking meets all of the rules below, you can choose to save money and not pay VAT on the booking.
VAT exemption rules
- The booking consists of 10 or more dates.
- Each booking is for the same sport.
- Each booking is in the same place. This condition is still met where a different pitch, court or lane is used (or a different number of pitches, courts or lanes),as long as these are at the same location.
- The gap between each session is at least 1 day but not more than 14 days (for a gap to be at least 1 day, 24 hours must elapse between the start of each booking). The length of the bookings may be different on different dates. There is no exception for gaps greater than 14 days if the facility is closed for any reason (such as the Christmas period).
- The booking is to be paid for as a whole and there is written evidence to the fact. This must include evidence that payment is to be made in full whether or not the right to use the facility for any specific booking is actually exercised. Provision for a refund given by the provider in the event of the unforeseen non-availability of their facility would not affect this condition.
- The facilities are booked out to a school, club, association or an organisation representing affiliated clubs or constituent associations, such as a local league.
- The person to whom the facilities are booked has exclusive use of them during the bookings.
If you want your booking to be VAT exempt, you must make sure that it meets all of the rules above. Because the rules are given to us by the government, we cannot change them.
All bookings must be paid for in full before the start of the booking. You cannot change VAT exempt bookings once they have been paid for, so you must make sure the dates and times are right for you.
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