V4.161 Exemption—sport, sports competitions and physical education
EU legislation
The exemption extended to certain sporting activities is derived from Archived Directive 2006/112/EC, art 132(1)(m)1, which exempts 'the supply of certain services closely linked to sport or physical education by non-profit making organisations to persons taking part in sport or physical education'. The limitation of this article to services provided by non-profit-making organisations precludes member states from providing a general exemption in relation to sporting activities2. The exemption extends to the provision of 'non-organised, unsystematic and recreational sporting activities which can be carried on in that manner in an open-air swimming-pool complex (for instance, recreational swimming, recreational playing of ball games, etc)'3.
UK legislation
The exemption extended to certain sporting services in the UK is conferred by VATA 1994, Sch 9, Group 10. For HMRC's practice, see Notice 701/45.
Definition of 'sport'
HMRC has issued a list of activities which it regards as sports or types of physical education qualifying for
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