§ Dr. PalmerTo ask the Chancellor of the Exchequer how much tax was paid by community sports clubs in the form of(a) inheritance tax, (b) VAT, (c) capital taxes and (d) income tax in each of the last five years; and if he will make a statement. [101722]
§ Dawn PrimaroloThere is no liability for inheritance tax or income tax for the types of organisation that run community sports clubs. Statistics on VAT, capital taxes and corporation tax paid by such clubs are not available.
§ Dr. PalmerTo ask the Chancellor of the Exchequer if he will give community sports clubs comparable status to charities as regards exemption from taxes. [101723]
§ Dawn PrimaroloSome sports organisations already qualify as charities and so enjoy the same tax benefits as other charities. In addition, many non-charitable sports clubs are exempt from direct tax on the income they earn from their members and from VAT on their playing members' subscriptions.
The Charity Commission plans to consult next year on the extent to which sport is a charitable purpose in its own right.