Many academies hire their sports facilities to the local community, clubs and commercial organisations.

This may include astroturf or all-weather pitches, grass pitches, or sports halls. The hire or letting charge is usually paid for by the users.

Sports lettings are treated differently by an academy from the treatment that applied when under local authority control.

The most important point to understand is that a supply of sports facilities by an academy is VAT exempt due to a special rule in the VAT Act.

In addition to providing VAT exempt treatment for sports competitions operated by "eligible bodies" the legislation in Schedule 9 Group 10 of the VAT Act also gives an exemption to the supply to an individual of services closely linked with and essential to sport or physical education in which the individual is taking part. This also covers the hire by members sports clubs.

The hire of a gym or swimming pool have a different VAT treatment (see links below).

VAT Treatment


The remainder of the information on this subject is only available to our subscribers.

If you would like to read more about the VAT treatment on this item please subscribe to our website.

Registered users can login by clicking here.

Thank you.