Everyone will be familiar with the VAT application of an Exemption that local authorities can “opt in” to apply to their leisure services as a result of the Ealing Council case. However, in addition to the VAT Exemption, there has been a “lead” case taken to VAT Tribunal by Chelmsford City Council where the legal arguments have been presented that the provision of leisure services through council run centres should not actually be regarded as a business activity in the first place, effectively be “outside the scope of VAT”. We have seen the “non-business” argument used before on some council service provision – car parking will be one that readily springs to mind – and such cases can and do run for many years through the courts.
Source: centurionvat.com
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