HMRC revises treatment of VAT on in-house leisure services

In a major policy shift, HMRC announced a significant change to the VAT treatment of Local Authority Leisure Services in March 2023. This change is expected to generate substantial financial benefits for local authorities, potentially amounting to hundreds of thousands of pounds in additional revenue.

Given the potential financial implications of this new VAT ruling, we spoke to leisure management consultants, Max Associates, along with local government lawyers Trowers & Hamlins, to assess whether these financial benefits can be realised, and how an ‘agency’ agreement might impact a typical leisure management contract between operators and local authorities.

To gain a comprehensive understanding of the implications of this VAT change, please read the full industry insight and guidance.

Read guidance

Attend our Pop Up Training – VAT changes for Leisure Services: in-house and outsourcing questions

Written by PSTAX with Max Associates and Trowers and Hamlins

View all by PSTAX with Max Associates and Trowers and Hamlins