Childcare provider wins at tribunal over £230k VAT dispute

HMRC ruled that the holiday camps were activity-based events and not childcare, which meant that the income was taxable at 20% rather than VAT exempt.


In the RSR Sports Limited First Tier Tribunal (FTT) case the issue was whether the provision of holiday camps for children was exempt healthcare via VAT Act 1994, Schedule 9, Group 7, item 9 – “services… closely linked to the protection of children and young persons” and supplies of “welfare services”


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