VAT (Hansard, 20 July 1999)

HC Deb 20 July 1999 vol 335 cc455-6W 456W

§ Ms Lawrence
To ask the Chancellor of the Exchequer when he intends to lay the Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1999; and if he will make a statement. [92280]

§ Dawn Primarolo
The Government laid the Order today. It will come into effect on 1 January 2000 and stop VAT avoidance by profit-making sports clubs, by laying down conditions for exemption from VAT which any non-profit making club can satisfy.