Standard-rated sport facilities (Grp. 1, item 1(m))

A grant of facilities for playing any sport or participating in any physical recreation is excluded from exemption, i.e. it is standard-rated (VATA 1994, Sch. 9, Grp. 1, item 1(m); HMRC VAT – Land and Property Manual at VATLP 19200).

Exempt sport facilities

However, exemption applies if the grant of the facilities is for:

aa ‘continuous period’ of use exceeding 24 hours; or

ba series of ten or more periods, whether or not exceeding 24 hours in total, where the following conditions are satisfied:

aeach period is in respect of the same activity carried on at the same place;

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