Letting of Football Pitches
We often get asked whether the letting of land, such as for a football pitch, is liable to VAT.
There are many issues to consider but firstly, if there is an Option to Tax on the land the supply will be Standard Rated and VAT must be charged on the rent.
Otherwise the supply of a football pitch could be Standard Rated or Exempt, depending on who is making the supply and who is receiving it. The grant of a right over land is normally VAT Exempt, but an exclusion to this makes sporting facilities Standard Rated!
However, if it is let for ‘a continuous period of more than 24 hours’, the supply is Exempt, or for a ‘block booking’ the supply can be Exempt as long as certain conditions are met.
Remember that if you have Exempt supplies, you will have to consider the effect of this when claiming VAT against these supplies. But that takes us to the rules on partial exemption which will be dealt with in a later article.
If you need any more advice with regard to your particular circumstance, please contact us at Green and Co.
Please note: This article is a commentary on general principles and should not be interpreted as advice for your specific situation.
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