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22 January 2020
Sports hire VAT dilemma.
I act as treasurer for my local village cricket club which is VAT registered because it is operated by a successful bar and social committee. Part of the facility includes a five-a-side football pitch which we hire out to local teams and firms – the pitch has floodlights so it has become very popular in the evenings.
My questions concern VAT. First are the pitch fees we charge exempt from VAT or as one member thinks only if a hirer agrees to pay for a 12-week let with a booking at least once every two weeks? Second does it make a difference if we hire the pitch to a local club or as sometimes happens a commercial business for a corporate event? Third is a separate charge of £25 if the hirer wants to...
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