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HMRC internal manual

VAT Sport Manual

From
HM Revenue & Customs
Updated
, see all updates

Further information on the scope of the exemption: Entry receiving fees

Every owner entering a horse for a race must pay a fixed amount called an entry receiving fee as well as the initial entry fee. The entry receiving fee is not covered by the exemption as it is not a competition entry fee: it is consideration for a standard-rated supply of administrative services by the Jockey Club.