Standard-rating still applies to the following sports supplies:

(1)services supplied by commercial bodies;

(2)social or non-playing subscriptions;

(3)supplies (a) by sport governing bodies to sports clubs and (b) by one non-profit making body to another, irrespective of the nature of the service, because they are not supplied to an individual; and

(4)services supplied by governing bodies to individuals and not requiring active participation in sport, for example the supply of priority purchasing rights for match or tournament tickets.

Subscriptions charged by governing bodies may need apportionment where standard-rated, zero-rated and exempt supplies are made.

Exemption applies to:

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