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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): intervals between sessions

VATLP19300 | Letting of sports facilities (Item 1m): intervals between sessions

From HM Revenue & Customs · VAT Land and Property

The interval between each session in a series of lets must be at least 1 day but not more than 14 days. We interpret this as meaning that there should normally be at least 24 hours between each session. For example if session 1 starts at 9am on Monday, the earliest session 2 should start is 9am Tuesday.

The Tribunal in Polo Farms disagreed with this interpretation. However, we have not changed our interpretation following the Tribunal decision.

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