Sporting services

Use of sports facilities by individuals

Charges to the University’s own students for the use of sports facilities are exempt.

Charges to other individuals for the use of sports facilities would also be exempt.

Charges for attending classes

A class which is led and directed (as opposed to being supervised for health and safety or insurance reasons) is classified  as education and is exempt from VAT.   

Supplies to associations/clubs and other entities

• Supplies to a not for profit sporting association or club which are closely linked and essential to sport and are made to persons taking part in sport are exempt.
• Supplies to all other bodies or for other purposes would be standard rated unless covered by the exemption below.

Exemption for long or multiple lets

Long let

If you make a single let of sports or physical recreation facilities for a continuous period of over 24 hours to the same person your supply is exempt, unless you have opted to tax. However, the person to whom you let the facilities must have exclusive control of them throughout the letting period.

Multiple lets

If you meet the following conditions your supply is exempt (unless you have opted to tax)

• The series consists of 10 or more sessions
• Each session is for the same sport or activity
• Each session is in the same place (can be a different pitch, course or lane – as long as they are in the same establishment).
• The interval between each period is not less than one day and not more than 14 days;
• The whole series is paid for in one go and is evidenced by written agreement;
• The grantee has exclusive use of the facilities; and
• The grantee is a school, a club, an association or an organisation representing affiliated clubs or constituent associations.