Standard-rated grant of sporting rights: without freehold sale (Grp. 1, item 1(c))

The granting of any right to take game or fish is generally standard-rated, if the freehold is not also sold, because such a supply is excluded from exemption (VATA 1994, Sch. 9, Grp. 1, item 1(c)).

Freehold land sold with sporting right to game or fish: exempt, subject to opting

However, if the owner of land, which contains game or fish, sells the freehold in that land, the supply of any interest or right or licence consisting of a right to take game or fish is apparently exempt (Directive 2006/112, art. 135(1)(k) and VATA 1994, Sch. 9, Grp. 1, item 1(c)).

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