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Refund opportunity for sporting organisations
Friday, 17 October 2008 12:39

The ECJ have issued their decision in the case of Canterbury Hockey Club. The case concerned the VAT liability of affiliation fees paid to England Hockey. HMRC argued that supplies of 'services closely linked with and essential to sport or physical education' could only be exempt from VAT where they were supplied to individuals  and not to bodies such as the Canterbury Hockey Club.

This was because the EC legislation allowed this exemption to 'persons' taking part in sport or physical education. The ECJ was asked whether the EU legislation should be interpreted as applying only to individuals and the Court ruled that the EU legislation intended 'persons' to include corporate bodies and unincorporated associations and that the exemption could not be limited by reference to the recipients of qualifying services.

This ruling gives an opportunity for bodies like the Canterbury Hockey Club to seek refunds of VAT incorrectly charged. If you are in this position please contact us and we can advise whether you are able to make a claim and how we can help.
Last Updated on Monday, 20 October 2008 13:48
 

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