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HMRC internal manual

VAT Sport Manual

From
HM Revenue & Customs
Updated
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Introduction: Scope of this guidance

Extensive guidance on the exemption for sporting services is given in Notice 701/45: Sport. The primary function of VSPORT is to explain more fully the reasons for the introduction of the anti- tax avoidance legislation in 1999, and to give details on related court-based developments since. 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.