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HMRC internal manual

VAT Land and Property

Letting of sports facilities (Item 1m): intervals between sessions

The interval between each session in a series of lets must be at least 1 day but not more than 14 days. We interpret this as meaning that there should normally be at least 24 hours between each session. For example if session 1 starts at 9am on Monday, the earliest session 2 should start is 9am Tuesday.

The Tribunal in Polo Farms disagreed with this interpretation. However, we have not changed our interpretation following the Tribunal decision.