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HMRC internal manual

VAT Sport Manual

Further information on the scope of the exemption: Competition organised by a non-profit-making body

Exemption under item 2 of Group 10, Schedule 9 of the Value Added Tax Act 1994 (VSPORT1030) applies to the grant of a right to enter a competition in sport or physical recreation even when not all of the money paid in entry fees is returned to the competitors as a prize or prize money, provided the competition organiser is a non-profit-making body established for the purpose of sport or physical recreation. For further details on the meanings of these terms, please see Notice 701/45.