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HMRC internal manual

VAT Land and Property

Letting of sports facilities (Item 1m): payment for a series of lets

Where there is a series of lets for ten or more sessions, one of the conditions that must be met in order for exemption to apply is that the series must be paid for as a whole. This means that the payment should be calculated by reference to the whole series and made for the whole series, regardless of whether the facility is used for every session.

However, the payment does not have to be made in advance. It can, for example, be made in instalments during the course of the series of lets.