ea13193f__Sport_and_Recreation_Alliance__Consultations
[Date closed] Fri, 04/01/2013 [Key issues] VAT legislation emanates from the EU and provides the framework within which the UK must operate. The EU VAT Directive makes a number of provisions directly applicable to sport, such as certain exemptions for the construction of sporting infrastructure and reduced rates for admission to sporting events and the use of sports facilities. Unfortunately, the UK does not take advantage of all of these provisions at present. This consultation is a first step in the process of reviewing reduced VAT rates to establish whether they act as an obstacle to the internal market, have any distortive effects or conflict with arrangements in other policy areas. If any of the reduced rates are found to have any of the negative impacts outlined above, the EU may look to amend the VAT Directive and abolish any such derogations. The sports movement in the UK and Europe should seek to defend these exemptions and reduced rates moving forward. [Consultations] 
European Commission review of reduced VAT rates
Closed consultations | Sport and Recreation Alliance
Consultations