The table below provides a summary of the VAT treatment of admission charges for facilities for playing sport or participating in physical recreation.
| Circumstances | VAT treatment | Legislation | Commentary |
| Admission charges for sports facilities supplied by an eligible body to an individual where the facilities are essential to the sport or physical education in which the individual is taking part. | Subject to conditions, see V4.161, the admission charges are exempt from VAT. | VATA 1994, Sch 9, Part II, Group 10 | V4.161 |
| Admission charges for sports facilities supplied for a continuous period of use exceeding 24 hours. | Subject to conditions, see below, the admission charges are exempt from VAT. | VATA 1994, Sch 9, Part II, Group 1, Note 16(a) | See below. |
| Admission charges for sports facilities supplied for a series of ten or more periods, whether or not exceeding 24 hours in total. | Subject to conditions, see below, the admission charges are exempt from VAT. | VATA 1994, Sch 9, Part II, Group 1, Note 16(b) | See |
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