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Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
You can only import certain goods using an ATA Carnet to claim relief under temporary admission in the UK. Some goods have special conditions attached.
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
As an employer paying for sporting or recreational facilities for your…
You won’t have to report anything to HM Revenue and Customs (HMRC) or pay…
If the facilities you provide aren’t exempt, you’ll need to: report the…
The following guides contain more detailed information: exemption for…
Working with the EU in the sports and recreation sector.
Take goods temporarily out of Great Britain using ATA Carnet, Returned Goods Relief, declaration by conduct, oral declaration, Duplicate Lists.
Check the tariff classification for articles and equipment for general physical exercise and other sports or outdoor games.
How much PE and sport premium funding schools will receive for the academic year 2023 to 2024 and advice on how to spend it.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Product Recall for Half Body Outdoor Sports Harness sold via eBay presenting a serious risk of injuries.
Product Recall for PRO SAFETY Outdoor Sports Safety Belt sold via AliExpress presenting a serious risk of injuries.
Product Recall for Wedze Airbag 30 backpack presenting a risk of injuries.
Apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.
There’s a ban on supplying luxury goods to anyone in the Democratic People’s Republic of Korea (North Korea) or Syria, directly or indirectly.
Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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