Notice

VAT Notice 701/45: sport

This notice explains which supplies of sport physical recreation and physical education qualify for exemption from VAT.

Document

Details

This Notice cancels and replaces VAT Notice 701/45 Sport and physical education (August 2011). It has been updated to reflect the changes in the law with effect from 1 January 2015 relating to membership.

Published 2 August 2011
Last updated 31 May 2016 + show all updates
  1. Updates made throughout to reflect the changes in the law with effect from 1 January 2015 relating to membership.
  2. First published.