VAT exemptions for bookings
Her Majesty's Revenue and Customs (HMRC), the government department responsible for collecting taxes, allow some sports bookings to be exempt from VAT.
For your booking to be VAT exempt, you must make sure that it meets all of the following rules set by the government:
- The booking consists of 10 or more dates.
- Each booking is for the same sport.
- Each booking is in the same place. This condition is still met where a different pitch, court or lane is used (or a different number of pitches, courts or lanes), as long as these are at the same location.
- The gap between each session is at least one day but not more than 14 days (for a gap to be at least one day, 24 hours must elapse between the start of each booking). The length of the bookings may be different on different dates. There is no exception for gaps greater than 14 days if the facility is closed for any reason (such as the Christmas period).
- The booking is to be paid for as a whole and there is written evidence to the fact, before the first session takes place. This must include evidence that payment is to be made in full whether or not the right to use the facility for any specific booking is actually exercised. Provision for a credit given by the council in the event of the unforeseen non-availability of their facility such as waterlogged pitches would not affect this condition.
- The facilities are booked out to a school, club, association or an organisation representing affiliated clubs or constituent associations, such as a local league. If the organisation is profit making, VAT exemption rates do not apply.
- The person to whom the facilities are booked has exclusive use of them during the bookings.
All bookings must be paid for in full, prior to the first booking taking place. You cannot amend VAT exempt bookings once they have been paid for, so you must make sure the dates and times are right for you as refunds will not be possible.
For more information, please email us at parkssportsbookings@lambeth.gov.uk