188体育

VAT Sport: recent changes

Page archived 鈥� Old legacy update page no longer required

Introduction: The law

Brexit update the following added The relevant exemptions are contained in Group聽10 of Schedule 9 to the VAT Act 1994

Sports Lets and Sports Facilities

Brexit update

Key court cases dealing with the sporting exemption: Kennemer Golf and Country Club V Staatssecretaris van Financi毛n (Case C-174/00)

Brexit update

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)

Incorporate in guidance

Update

Update 2

VAT treatment of sports facilities provided by local Councils following London Borough of Ealing

Update

Update 2

Affiliation fees

The withdrawal of affiliation fees concession.

What is sport?

Definition of sport with regards CJEU cases.