Leisure Services

1 Day


    Booking Form

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    Please choose a session

    Please tick VAT Forum, ET Forum or Both
    VAT ForumET Forum

    Local Authority Name

    Purchase Order Number (if applicable)

    Other Requirements (dietary or accessibility)

    Training Terms & Conditions:

    Bookings and payment
    All bookings are provisional until they have been confirmed in writing by ourselves. Confirmation will be dispatched within 7 days of the receipt of a completed booking form.   Authorities booking 3 or more places will be entitled to a 10% discount.


    Invoices must be paid in full by no later than:

    28 days following their date of issue.

    Cancellations – Residential Course

    More than 21 days : no payment due

    21-8 days : 50% of course fee

    7 days or less : full fee

    Substitutions are permitted at any time

    Cancellations – Single Day Courses

    More than 15 working days : no payment due

    14-7 working days : £100.00 cancellation charge

    6 working days or less : full fee

    Substitutions are permitted at any time

    Training Materials

    Training materials provided by us during the course are for the sole benefit of the course participant. They must not be photocopied, scanned, faxed or otherwise distributed without our prior written permission. All intellectual rights remain the property of LAVAT Consulting Limited.

    Limitation of Liability

    In the unlikely event of a course not taking place as scheduled, and for whatever reason, the financial liability of LAVAT Consulting Limited  to each participant shall be limited to the value of monies paid by that participant for attendance on the course.

    As major providers and commissioners of leisure facilities, local authorities have a great deal of involvement in the provision of leisure services, from the operation of major leisure centres to the more modest occasional lettings of sports pitches. Whatever the facility, there are VAT issues to be considered.

    Increasingly, local authorities are looking for new ways of delivering services and we are seeing more and more authorities looking at alternative ways of providing leisure services, through management companies, private leisure operators and the not-for-profit sector. No “options appraisal” is complete without taking into account VAT.

    The aim of this course is to examine the VAT treatment of leisure services provided by local authorities, the comparative position of private leisure operators and the special rules for the not-for-profit sector, with examples of when outsourcing is, from the VAT perspective, advantageous, and also when it is not!

    The content of the course includes:

    • The special VAT regime for local authorities
    • Hiring of sports facilities
    • Sports coaching
    • Holiday courses
    • Season tickets and leisure passes
    • Exemption for NPDOs
    • VAT treatment of deficit funding
    • Contracts
    • Leases
    • Dual use facilities
    • Capital expenditure
    • Staffing issues
    • Planning for outsourcing

    The course would benefit:

    • Those with day to day responsibility for VAT management
    • Leisure managers
    • Procurement officers
    • Capital accountants

    Cost: £350 + VAT
    Cost includes course material, buffet lunch and refreshments

    Please use our ‘contact us‘ tab if you require further information regarding this course.  If you wish to train more than six staff you may like to consider an in-house training course.

    Please see our main training page for dates of when this course is running.