TaxAdministrationHockey club scores VAT goal in Europe

Hockey club scores VAT goal in Europe

ECJ rules in favour of VAT exemption but passes the ball back to UK for final decision

Sports clubs have won the first battle in a campaign to ensure that
affiliation fees are exempted from VAT.

The European Court of Justice has ruled in favour of Canterbury Hockey Club,
in principle, deciding the club should not have to pay VAT on affiliation fees
to England Hockey, the govening body of sport.

However, it is now up to the UK court to rule on a technicality that England
Hockey provides services closely linked to sport – the critical issue in
deciding the VAT case.

George Bull of Baker Tilly said: ‘Much has been made of the fact that the
appeal centred around an assessment for £480. However it is essential for
taxpayers that the exemptions from VAT granted by European VAT legislation are
fully implemented in the UK and the courts are often the only route via which
agreement and certainty for the taxpayer can be reached.’

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