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HMRC internal manual

VAT Sport Manual

Introduction: Scope of this guidance

Guidance on the exemption for sporting services is given in Notice 701/45: Sport. The primary function of VSPORT is to explain the meaning of eligible body more fully and recent other developments in the light of more recent court cases.

In addition, it provides further guidance on the exemption for competitions in sports and physical recreation.  For information concerning prizes, prize money and appearance money, reference should be made to  Public Notice 701/5 Clubs and Associations.