Sports & Leisure

Our specialists can assist in a range of VAT & Tax areas

Calculating VAT and Tax liabilities for clients in the sports and leisure industry can be a challenge. It’s an area of taxation that deals with the supply of services and facilities for playing sports, or taking part in physical recreation. It also includes physical education and competitions, and in many cases, the supply of services can be exempt from VAT. 

At Deeks VAT Consultancy we have years of experience in calculating VAT for sports and leisure organisations. We offer a full VAT health check, to review a client’s circumstances and determine how its VAT obligations can best be met. This will also serve to identify any areas where VAT can be saved or claimed back. 

We have also provided planning advice to eligible bodies, to ensure their services are taxable. This generally applies to not for profit organisations such as sports clubs, and allows significant recovery of VAT on the construction of new sports facilities. We can also offer advice to commercial providers, to determine whether there is any scope for VAT exemption.  

Different VAT ratings are applied to specific facilities and services supplied by, for instance, a sports club, so it’s important to apportion the right one. There are also separate VAT liabilities for a single supply and for multiple supplies. Given that VAT payments are frequently not recoverable, there is considerable incentive to claim any eligible exemptions. HMRC have been known to deny exemptions in certain circumstances, but these rulings have been successfully challenged in recent years.  

Deeks VAT Consultancy are fully invested in assisting sporting organisations to meet their VAT obligations and achieve the best possible outcome for their VAT liability. This includes determining exemption status, identifying all possible VAT reliefs and ensuring that an organisation is VAT compliant so as to avoid any financial penalties.

Latest news & insights

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  • News

Deeks VAT News issue 53

In this edition of the Deeks VAT newsletter, we cover key updates impacting your business. Explore insights from the Sonder UT case on self-contained apartments under TOMS, updated HMRC guidance on healthcare exemptions, and a recent FTT ruling on sports drink classification. Learn about chatbot failures in VAT compliance and new digital platform reporting requirements. We clarify VAT scope, provide a guide on the option to tax in property transactions, summarise HMRC’s cladding remediation VAT publications, and offer steps for applying for a VAT Partial Exemption Special Method. Stay informed and compliant with these crucial updates!

  • News

Important Update for Serviced Accommodation Providers: Upper Tribunal Reverses Sonder Europe’s TOMS VAT Decision

If you operate in the serviced accommodation sector, the recent developments in the Sonder Europe Ltd case are critical to understand. The Upper Tribunal’s ruling on 14 January 2025 has brought new clarity, but also raised challenges regarding the application of the Tour Operators’ Margin Scheme (TOMS) in the hospitality and accommodation industries. At Deeks […]

  • News

HMRC Targets Small VAT-Registered Charities with Educational Campaign on Input Tax Apportionment

HMRC’s One-To-Many team is conducting an educational outreach aimed at small VAT-registered charities with turnovers of up to £2 million. This initiative seeks to raise awareness of the obligation to carry out business and non-business apportionment calculations for input tax. The campaign comes in response to a growing number of smaller charities failing to account […]

Want to find out how we can help?

Here at Deeks VAT Consultancy we can help all types of businesses, either personally or acting on your behalf for your clients. Drop us a message and one of our specialists will be in touch to discuss how we can help.

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