§ Mr. PatersonTo ask the Secretary of State for Culture, Media and Sport if the Government plans to make sports clubs VAT exempt. [37882]
§ Mr. CabornThere are already some VAT exemptions in place for sport: playing services provided by non-profit making clubs, lettings of sports and physical recreation facilities to all types of providers, and entry fees to sports and physical recreation competitions. The Department for Culture, Media and Sport received representations from the Central Council of Physical Recreation last year asking that a reduced VAT rate be introduced for the use of sporting facilities and for admission to sporting events. As with all proposals for tax reform the Government will need to consider full and detailed evidence of costs and benefits before taking any decision on additional VAT exemptions.