»Ê¹ÚÌåÓýapp

VAT Sport: recent changes

Page archived � Old legacy update page no longer required

Introduction: »Ê¹ÚÌåÓýapp law

Brexit update the following added »Ê¹ÚÌåÓýapp relevant exemptions are contained in Group 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 Financiën (Case C-174/00)

Brexit update

VAT treatment of sports facilities provided by local Councils following London Borough of Ealing: »Ê¹ÚÌåÓýapp 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

»Ê¹ÚÌåÓýapp withdrawal of affiliation fees concession.

What is sport?

Definition of sport with regards CJEU cases.