SLC Associate and Director of the VAT Consultancy, Steve McIntyre, has written an informative thoughtpiece on the latest position on VAT exemption for in-house managed leisure and cultural services.

Over the Christmas period, and following the outcome of the earlier European Court of Justice decision for the London Borough of Ealing, HMRC has now released two formal briefing documents outlining their position and inviting local authorities to submit backdated VAT claims.

For those authorities with in-house manged leisure and cultural services these VAT claims could be significant and therefore will be well worth making. However, there are some detailed considerations to note in taking this issue forward.

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If you would like to discuss your VAT position on leisure and cultural services and have an informal chat with one of SLC’s experts, please give us a call on 01444 459927 or email us at