In March 2023, HMRC announced significant changes to the VAT treatment of local authority leisure services. HMRC now accepts most local authority leisure services are non-business. However, not all leisure services qualify for the non-business treatment.

The Pop Up Leisure Services Training will cover the new VAT liabilities for leisure, clarify the grey areas, and help delegates understand how the new treatment affects historical VAT periods.

Also, many local authorities with outsourced leisure are considering adopting the new “agency model”. The Pop Up Training will cover the benefits and potential risks of the agency model.

During the Pop Up Training events, we will cover:

  • the latest position on what services can be treated as non-business;
  • outsourcing – how might an agency model work, and what the risks are; and
  • what local authorities should do now.

The training will be relevant to all local authorities providing leisure services, whether from leisure centres, schools and community centres, or outdoor venues and open spaces.

PSTAX Pop-Up training

Pop-Up training events are designed to give delegates a practical update to their VAT knowledge on topical events and developments. A programme of Pop-Up training events will be published soon, but we will add to these when developments occur with VAT implications.

The cost of attending Pop-Up VAT training is £165 plus VAT for PSTAX Club subscribers and £180 plus VAT for other delegates. There is a 10% discount for more than one booking.

PSTAX Club subscribers can also purchase and use Learning Vouchers for PSTAX Pop-Up training events.

Read more on PSTAX Leisure Services