Guidance

Revenue and Customs Brief 6 (2017): VAT – treatment of sports facilities by local councils

This brief is about the treatment of sports facilities provided by local authorities that can be treated as exempt from VAT.

Documents

Details

This brief explains how HM Revenue and Customs will treat claims for VAT refunds by local authorities following the Court of Justice judgement in London Borough of Ealing.

Published 29 December 2017