VAT Sport Manual

Updates: VAT Sport Manual

2026

16 September 2026

Data Protection

Archived page as internal footer link added and content available on other GOV.UK pages.

25 March 2026

Introduction: flowchart to aid decision-making

Updated to remove attached flowchart for accessibility purposes, as all of the information contained within it was already on the manual page

2022

9 March 2022

VAT Sport: recent changes

Page archived – Old legacy update page no longer required

2021

3 August 2021

Introduction: The law

Brexit update the following added The relevant exemptions are contained in Group 10 of Schedule 9 to the VAT Act 1994

Sports Lets and Sports Facilities

Brexit update

Key court cases dealing with the sporting exemption: Kennemer Golf and Country Club V Staatssecretaris van Financiën (Case C-174/00)

Brexit update

2019

28 January 2019

VAT treatment of sports facilities provided by local Councils following London Borough of Ealing: The Court of Justice of the European Union (CJEU) judgment in London Borough of Ealing (Case C-633-15)

Incorporate in guidance

Update

Update 2

VAT treatment of sports facilities provided by local Councils following London Borough of Ealing

Update

Update 2

2018

20 February 2018

Affiliation fees

The withdrawal of affiliation fees concession.

2 January 2018

What is sport?

Definition of sport with regards CJEU cases.