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HMRC internal manual

VAT Land and Property

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HM Revenue & Customs
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Letting of sports facilities (Item 1m): what are 'sports facilities'?

Sports facilities are facilities that are used for sport or physical recreation. They are normally specifically designed, adapted or equipped land or premises for particular sporting activities.

An individual court, pitch or lane is regarded as a separate facility. Further details are given in Notice 742 Land & property.