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Tax and reporting rules for employers providing sporting, recreational or leisure facilities
As an employer paying for sporting or recreational facilities for your…
You will not have to report anything to HM Revenue and Customs (HMRC) or…
If the facilities you provide are not exempt, you’ll need to: report the…
The following guides contain more detailed information: exemption for…
UK Sport (UKSP) supports Britain’s best Olympic and Paralympic sports and athletes, co-ordinating the bids for and staging of major international sporting events in the UK. It invests around £100 million each year in high performance sport. UKSP is an...
English Institute of Sport works with the UK Sport .
Working with the EU in the sports and recreation sector.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Check the tariff classification for footwear with plastic sole and textile upper.
Applications received to amend the specification of a patent under sections 27 and 75 before the court and the Office.
Check the tariff classification for articles and equipment for general physical exercise and other sports or outdoor games.
This information sheet is about certain supplies of sporting services made by local authorities that can be treated as exempt from VAT.
Concerns our decision recognising the promotion of community participation in healthy recreation by providing facilities for playing particular sports as charitable.
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