Guidance

VAT information sheet 01/15: claims by non-profit making members’ sports clubs for overpaid VAT on supplies of sporting services made to non-members

Guidance for members' clubs on repayment claims following the European Court decision in Bridport.

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This information sheet highlights issues for members’ clubs to consider when making repayment claims following the European Court decision in Bridport.

Published 9 February 2015
Last updated 4 May 2016 + show all updates
  1. Amendments to the Information sheet following publication of Revenue and Customs Brief 10 (2016).
  2. First published.