Organisation of football leagues and pitch hire amount to the exempt grant of an interest in land, with taxable league services.

VAT – classification of single composite supply – objective character or economic reality – supply of pitch hire, a licence to occupy football and netball pitches or the supply of competitive 5 or 7-a-side league matches – grant of any interest in or right over land or of any licence to occupy land for the purposes of Schedule 9, Group 1, Value Added Tax Act 1994 – letting or leasing of immovable property for the purposes of Article 135 PVD – appeal dismissed.

Source gov.uk