Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Sport Manual

VSPORT5000 · Further information on the scope of the exemption

  • VSPORT5010 · Definition of competition
  • VSPORT5020 · Distinction between an animal show and competition
  • VSPORT5030 · Total amount of entry fees returned as prizes
  • VSPORT5040 · Entry fees to horse races governed by Jockey Club rules
  • VSPORT5050 · Entry receiving fees
  • VSPORT5060 · Competition organised by a non-profit-making body
  • VSPORT5070 · The provision of additional benefits to competitors
  1. Further information on the scope of the exemption: Contents
  2. Further information on the Scope of the Exemption: Entry fees to horse races governed by Jockey Club rules

VSPORT5040 | Further information on the Scope of the Exemption: Entry fees to horse races governed by Jockey Club rules

From HM Revenue & Customs · VAT Sport Manual

These fees are now outside the scope with effect from 1 January 1993.

PreviousNext
PrivacyTerms