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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: The provision of additional benefits to competitors

Essential goods and services

When competitors are provided with standard-rated goods or services which are closely linked to participation in the competition, such as javelins, hurdles, footballs and maps for orienteering, they are accepted as part of the exempt right to enter the competition.

Non-essential goods and services

When competitors are provided with standard-rated goods or services which are not closely linked to participation in the competition, such as a buffet lunch during a golf competition, the entry fee must be apportioned between the exempt and standard-rated elements.