VSPORT5510 | VAT treatment of sports facilities provided by local Councils following London Borough of Ealing: The Court of Justice of the European Union (CJEU) judgment in London Borough of Ealing (Case C-633-15)

The Court of Justice of the European Union (CJEU) released its judgment in London Borough of Ealing (Case C-633-15) on 13 July 2017.

The conclusion was that the UK had incorrectly excluded local authorities from the exemption for the provision of sporting facilities by non-profit-making bodies. This means that local authorities are entitled to recover any net over-declarations they have made as a result of treating such supplies as taxable rather than exempt.