Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Does new cricket pavilion create a VAT problem?

24 May 2024
Issue: 4938 / Categories: Forum & Feedback , VAT
Cricket clubhouse

I act as treasurer for my local cricket club which is constructing a new clubhouse on some land given to the club on a 999-year lease by a local farmer which is adjacent to our pitch.

We will be using a variety of local builders and merchants for the building project some of the builders are not VAT-registered because they are sole traders trading below the £85 000 sales threshold and we are also buying materials from eBay which are VAT free in some cases. The building will not qualify as a charitable building.

The project cost is £150 000 and a colleague says that we need to register for VAT because we have made a supply to ourselves that exceeds £100 000. This would not be very helpful because we have other sources of income that would be captured by VAT ie bar sales. Is...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon