We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Contact your council if you run an establishment for massage or other special treatments and need a premises licence
How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.
Employment Tribunal decision.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).