Guidance on VAT charges on facility hire

The VAT charged by pool operators on the hire of swimming pools and associated facilities is a significant cost for many ASA swimming clubs.
Following correspondence by the ASA with HM Revenue & Customs (HMRC), HMRC has agreed that under certain circumstances the hire of swimming facilities by clubs and regional bodies will be exempt from VAT.

The full guidance document, which includes eligibility for exemption from VAT, responses to questions you may have and correspondence received by the ASA from HMRC, can be found here:
Further advice can be sort by contacting the ASA's VAT adviser John Turnbull-Kemp on 0844 335 0304