Detail of outcome
This consultation closed on 7 March 2017. Three responses were received referring to only one of the ESCs – affiliation fees for sports clubs.
One respondent supported withdrawal; one suggested the ESC was within HMRC’s discretionary powers, and one suggested withdrawal was deferred pending EU-Exit.
Withdrawal of the four ESCs went ahead from April 2018 as planned.
HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following four ESCs:
- Zero-rating of central processor – Notice 701/7 (VAT)
- Composite rate of VAT for computer systems – Notice 701/7 (VAT)
- Affiliation fees for sports clubs – Notice 701/45 (VAT)
- C12 - Retail co-operative societies: accounting periods (Income/Corporation Tax)