The Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994

Explanatory Note

(This note is not part of the Order)

This Order extends Group 10 of Schedule 6 to the Value Added Tax Act 1983 to provide exemption from value added tax for certain services supplied by non-profit making bodies to people taking part in sport or physical education, and implements Article 13A.1(m) and 13A.2(b) of the Sixth Council Directive on the harmonisation of the laws of the member States relating to turnover taxes—common system of value added tax: uniform basis of assessment (77/388/EEC)(1)(“the Directive”).

The notes exclude from the exemption supplies by public authorities and supplies of residential accommodation, catering and transport. They also restrict exemption by providing for a minimum membership period in relation to supplies by membership bodies.

The Order also amends Group 12 of Schedule 6 to the Value Added Tax Act 1983 by extending the exemption for fund-raising to non-profit making sports bodies. This implements Article 13A.1(o) of the Directive insofar as it affects Article 13A.1(m).

(1)

O.J. No. L145, 17.5.1977, p.9.