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Support Our Sport - No VAT on 5-a-side League Bookings

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HM Revenue & Customs (HMRC) have issued an instruction stating that all league payments for 5-a-side and 7-a-side football are now liable for VAT at the rate of 20%. Until now, operators in the 5-a-side industry have not charged VAT on the full weekly payment teams pay in the belief that league block bookings are exempt due to long standing exemption regulations. Unfortunately, HMRC have changed their policy and no longer agree the exemption conditions apply.

We, the undersigned, are regular players of small sided league football. We believe HMRC’s proposals to charge VAT on league block bookings is wrong and will cause many teams hardship. We call on HMRC to review their position and allow league block bookings to remain VAT exempt as stipulated under Note 16, Group 1, Schedule 9 of the VAT Act 1994.


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