Advertising income linked with cost of new rugby pitch

Affiliated, fees

Affiliation fees

Bodies subject to commercial direction, exclusion from exemption

Charges to non-members for use of facilities

Commercial influence

Community amateur sports clubs

Community amateur sports clubs, zero-rating

Competitions

Do-it-yourself builders' scheme, relevant charitable purpose

Eligible body, meaning

Exempt services not limited to supplies to individuals

Exemption

Fund-raising events

Generally

Exemption applies to non-members' playing fees

Fund-raising events

– see Charities

Golf clubs

Input tax

Construction of changing room

Footballers' agents' fees

Input tax restriction for partially exempt sports club

Leasing or letting of immovable property

Lights fees

Membership scheme

Membership schemes, conditions

Additional income for body

Three-month membership

Non-members and sport services: exemption availability

Non-profit making bodies

Excluded services

Exemption

Generally

Meaning

Services

Non-profit-making organisations

Partially exempt: input tax restriction

Payments made by rugby players to kitty

Prizes

Qualifying sports and physical education

Recovery of overpaid VAT

Registration

Request for ECJ ruling refused

Season tickets issued to bondholders, value of supply

Services closely linked with and essential to sport: no facilities

Services linked with sport or physical education

Standard-rated income

Standard-rated sports supplies

Charges by commercial sport league

Generally

Subscriptions, apportionment