Exemption ― sport ― VAT treatment of various sporting services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the typical sporting services that can be offered to customers taking part in sports and physical recreation. The table below provides an overview of the VAT treatment of sporting services supplied by an eligible body. Other organisations will normally be required to account for VAT on the provision of the sporting services.

Type of service	VAT treatment of service supplied by an eligible body to an individual
Use of changing rooms, showers, locker hire, use of equipment	Exempt
Provisions of courts, pitches, green fees and other playing areas	Exempt
Use of multi-sport playing facilities	Exempt
Provision of referees, umpires, judges and coaching services	Exempt (excludes supplies provided by self-employed personnel)
Membership subscription fees and joining fees associated to the provision of actual sporting services	Exempt (see below)
Social or non-playing memberships	Standard-rated
Fee to be included on a waiting list	Exempt or standard-rated (see below)
Admission charged to spectators	Standard-rated
Provision of residential accommodation	Standard-rated

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