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  1. Home
HMRC internal manual

VAT Sport Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
3 August 2021 - See all updates
  1. Back to contents

VSPORT5000 - Further information on the scope of the exemption: Contents

  1. VSPORT5010
    Definition of competition
  2. VSPORT5020
    Distinction between an animal show and competition
  3. VSPORT5030
    Total amount of the entry fee returned as prizes
  4. VSPORT5040
    Entry fees to horse races governed by Jockey Club rules
  5. VSPORT5050
    “Entry receiving fees�
  6. VSPORT5060
    Competition organised by a non-profit-making body
  7. VSPORT5070
    The provision of additional benefits to competitors
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