Updates: VAT Sport Manual

2021

3 August 2021

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

Brexit update

Sports Lets and Sports Facilities

Brexit update

Introduction: The law

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

2019

28 January 2019

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

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

2018

20 February 2018

Affiliation fees

The withdrawal of affiliation fees concession.

2 January 2018

What is sport?

Definition of sport with regards CJEU cases.