The new Leisure and Cultural Services module covers areas where there have been radical changes in VAT for local authorities in recent years.

Leisure Services

After losing long-running litigation, HMRC accepted in 2017 that local authorities could apply an exemption for leisure services, and in 2023 that non-business treatment could apply.
However, the term leisure services encompass a wide range of activities, and how the exemption and non-business treatments apply is not straightforward. A local authority might make standard-rated, zero-rated, exempt, and non-business supplies from the same leisure facility.
The Leisure and Cultural Services module will give participants the ability to differentiate between different leisure services and identify the correct VAT treatment.
Each topic is clearly explained, using case studies and exercises to reinforce key points.

Cultural services

Local authorities can apply a VAT exemption to their cultural services. It is rare to have a choice about how to apply VAT.
The Leisure and Cultural Services module will help participants understand how the VAT exemption could apply, the procedures for implementing the treatment, and the benefits and drawbacks of its implementation.

The Leisure and Cultural Services module

The Leisure and Cultural Services module will cover the following.

Leisure services

  • What are leisure services?
  • How VAT has previously applied to leisure services
  • VAT-exempt leisure services
  • Non-business leisure services
  • The scope of the non-business and exempt treatments
  • Refund claims for historical VAT overpayments
  • Outsourced leisure services

Cultural services

  • What are cultural services?
  • How VAT applies to cultural services, including theatre arrangements
  • VAT-exempt cultural services: how to implement
  • Drawbacks and benefits of VAT-exempt cultural services
  • Outsourced cultural services

The course would benefit:

  • those with day-to-day responsibility for VAT management
  • capital accountants
  • capital project managers
  • leisure and cultural services accountants
  • those with senior management responsibility for the VAT function

The cost of the training is £210 plus VAT per Module for PSTAX Club subscribers and £250 plus VAT per Module for other delegates. There is a 10% discount for your second delegate and a 30% discount for your third.

If you book and subsequently find that you cannot attend, please email

Please confirm your bookings as soon as possible. If you wish to train more than six staff you may like to consider an in-house training course.