HMRC own goal saves VAT for sports facilities


HMRC has announced a change in policy following the First Tier Tribunal (FTT) decision in the case of Goals Soccer Centres plc.

This applies to all organisers of sports leagues and competitions where pitches and league / competition management services are being supplied.

The FTT found that there were two separate supplies being made, being a supply of land (the pitches) which was exempt and a separate supply of administration and management services which was standard rated.

Providers of pitches need to review the VAT position to make sure the structure is correct and to make the necessary claim for any overpaid VAT.

For more information, please get in touch or see the full details here on the HMRC website.

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