SPORTS CLUBS' LIABILITY FOR VALUE ADDED TAX ON RENTAL PROPERTY

Motion Text

That this House notes with regret that sports clubs which do not own their own facilities and which rent venues privately are liable to pay value added tax (VAT) on the hire costs despite European legislation allowing for it to be charged at a reduced rate; further notes that every European Union member state other than the UK charges VAT at the reduced rate in respect of such clubs; recognises the importance of promoting and supporting sports in the community and for young people; and calls on the Government to demonstrate its commitment to investing in sport by allowing sports clubs to hire venues at a rate of reduced VAT.