Book months advance for your Affiliated Sports Club!
An Affiliated Sports Club (VAT Exempt Booker) has the ability to book months in advance by completing the online below. Make sure to read the guidelines before your application to ensure your club meets the criteria >> Affiliated Sports Club Bookings Terms and Conditions
Name of Club/Association:
The basic VAT position
If you let the facilities for playing any sport or for taking part in any physical recreation your supply is normally standard-rated. But, if the let if for over 24 hours or is for a series of sessions your supply may be exempt. Please see paragraph 5.3 and 5.4 for more details. If you are a sports club or a non-profit making body you should read Notice 701/45 Sport.
What is a sports facility?
Premises are sports facilities if they are designed or adapted for playing any sport or taking part in any physical recreation, such as swimming pools, football pitches, dance studios and skating rinks. Each court or pitch (or lane in the case of bowling alley, curling rink or swimming pool) is a separate sports facility. General purpose halls, such as village or church halls, which merely have a floor markings are not themselves classed as sport facilities and the letting of such halls is exempt even when playing a sport. Similarly, school halls or similar (but not gymnasiums) are treated as exempt providing it is the bare hall that is provided. However, if equipment such as racquets and nets ate provided along with the hall the supply is of standard rated sports facilities.
Notice 742 Land and property
Lets for over 24 hours
If you make a single let of sports or physical recreation facilities for a continuous period of over 24 hours to the same person your supply is exempt, unless you have opted to tax. However, the person to whom you let the facilities must have exclusive control of them throughout the letting period.
Lets for a series of sessions
If you let out sports and physical recreation facilities for a series of sessions your supply is exempt (unless you have opted to tax) when you meet all the following conditions:
Condition 1: Your booking (series) must consist of 10 or more sessions.
I confirm that I meet Condition 1:
Signed (Print Name):
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