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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 receiving fees

VSPORT5050 | Further information on the scope of the exemption: Entry receiving fees

From HM Revenue & Customs · VAT Sport Manual

Every owner entering a horse for a race must pay a fixed amount called an entry receiving fee as well as the initial entry fee. The entry receiving fee is not covered by the exemption as it is not a competition entry fee: it is consideration for a standard-rated supply of administrative services by the Jockey Club.

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