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Affiliated Sports Club Booking

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

Make a Booking

Club Details


Leisure Centre to be Booked:
















 




Sports facilities and physical recreation

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
June 2012
 
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:


Conditions

Condition 1: Your booking (series) must consist of 10 or more sessions.

(Please Tick to Confirm)
Condition 2: Each session must be for the same sport or activity.
(Please Tick to Confirm)
Condition 3: Each session must take place in the same place. This condition is still met where a different pitch, court or lane is used (or different number of pitches, courts or lanes, as long as these are at the same establishment).
(Please Tick to Confirm)
Condition 4: The interval between each session must be at least 1day but not more than 14 days (for and interval to be at least 1 day, 24 hours must elapse between the start of each session). The duration of the sessions may be varied. There is no exception for intervals greater than 14 days through the closure of the facility for any reason.
(Please Tick to Confirm)
Condition 5: The series is to be paid for as a whole and there is written evidence to the fact. This must include evidence that payment is to be made in full whether or not the right to use the facility for any specific session is exercised. Provision for a refund given by the provider in the event of the unforeseen non- availability of their facility would not affect this condition. Sessions are unable to be cancelled, but may be relocated providing all guidelines are adhered to.
(Please Tick to Confirm)
Condition 6: The facilities are let out to a school, club, association or an organisation representing affiliated clubs or constituent associations, such as a local league.
(Please Tick to Confirm)
Condition 7: The person to whom the facilities are let has exclusive use of them during the sessions.
(Please Tick to Confirm)




Booking Requirements
Please click here to download the Booking Template. Please fill in you booking requirements and then upload below.





 

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We are available to help you Monday – Friday, 8AM - 8PM and Saturday – Sunday, 10AM – 4PM.