HMRC revises treatment of VAT on in house leisure services

In March this year, HMRC announced a significant change to the VAT treatment of Local Authority Leisure Services that could add hundreds of thousands of pounds onto revenue lines.

Welcome news for many local authorities and given the sizable financial benefits of this VAT ruling, Max Associates have posed the question to leading tax advisors and local government lawyers to assess, whether it is likely that these financial benefits can be realised and how an ‘agency’ agreement would impact a typical leisure management contract held between operators and local authorities?

This industry insight and guidance can be read in full on the following link HMRC revises treatment of VAT on in house leisure services November 2023