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Value Added Tax Act 1994

Status:

This is the original version (as it was originally enacted).

Group 10— Sport, sports competitions and physical education

Item No

1The grant of a right to enter a competition in sport or physical recreation where the consideration for the grant consists in money which is to be allocated wholly towards the provision of a prize or prizes awarded in that competition.

2The grant, by a non-profit-making body established for the purposes of sport or physical recreation, of a right to enter a competition in such an activity.

3The supply by a non-profit making body to an individual, except, where the body operates a membership scheme, an individual who is not a member, of services closely linked with and essential to sport or physical education in which the individual is taking part.

Notes:

(1)Item 3 does not include the supply of any services by a non-profit making body of residential accommodation, catering or transport.

(2)An individual shall only be considered to be a member of a non-profit making body for the purpose of Item 3 where he is granted membership for a period of three months or more.

(3)In Item 3 a “non-profit making body” does not include—

(a)a local authority;

(b)a Government department within the meaning of section 41(6); or

(c)a non-departmental public body which is listed in the 1993 edition of the publication prepared by the Office of Public Service and Science and known as Public Bodies.

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