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Official guidance
VAT Land and Property

VATLP19000 · Letting of sports facilities (Item 1m)

  • VATLP19100 · What are 'sports facilities'?
  • VATLP19200 · What is the liability?
  • VATLP19300 · Intervals between sessions
  • VATLP19400 · The recipient of the supply
  • VATLP19500 · Payment for a series of lets
  • VATLP19600 · Sports Leagues: soccer, hockey etc
  1. Letting of sports facilities (Item 1m): contents
  2. Letting of sports facilities (Item 1m): what are 'sports facilities'?

VATLP19100 | Letting of sports facilities (Item 1m): what are 'sports facilities'?

From HM Revenue & Customs · VAT Land and Property

Sports facilities are facilities that are used for sport or physical recreation. They are normally specifically designed, adapted or equipped land or premises for particular sporting activities.

An individual court, pitch or lane is regarded as a separate facility. Further details are given in Notice 742 Land & property.

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