Income Tax (Earnings and Pensions) Act 2003 and the Corporation Tax Act 2010 which are cross-referred to in Group 10ġ.3 Where to find more information on the exemption for fund-raising events.VAT Act 1994, Schedule 9, Group 10 as amended by the Value Added Tax (Sport) Order 2014 (SI 2014/3185).The legal provisions covering this exemption are in the: competition entry fees and how it works in practice for promoters of competitions in sport and physical recreation.certain sporting and physical education services supplied by ‘eligible bodies’ and details how it works in practice.It explains the scope of the exemption from VAT for: This notice describes which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT. You must read it in conjunction with Clubs and associations’ VAT responsibilities (VAT Notice 701/5) and the section on sports facilities and physical recreation in Land and property (VAT Notice 742). It’s been updated to reflect the changes in the law with effect from 1 January 2015 relating to membership.
This notice cancels and replaces VAT Notice 701/45 Sport and physical education (August 2011).
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