VSPORT1050 | Introduction: flowchart to aid decision-making

The below flowchart outlines the main issues in VSPORT.

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