LON (96/1476)

No. 15,109

Decision given 27 August 1997.

Exemption – Right to occupy land – Seasonal lettings of boxes at a sports ground – Licence in part excluded from exemption – Whether standard-rated element of licence valued on time and value basis or on time basis alone – Value Added Tax Act 1994, Sch. 9, Grp. 1, item 1; Directive 77/388, the sixth VAT directive, art. 13(B)(b).

  The issue was the extent to which grants by the appellant club of seasonal licences of executive boxes were standard-rated supplies of the right to occupy a box at the club’s football ground.

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