HMRC has updated VAT Notice 701/45: Sport to reflect the changes in the law with effect from 1 January 2015 relating to membership.

Following the decision of the CJEU in Bridport and West Dorset Golf Club, HMRC accepts that supplies of sporting services made to both members and non-members by non-profit making members’ sports clubs can be treated as exempt from VAT.

Earlier this year HMRC published VAT information sheet 01/15: claims by non-profit making members’ sports clubs for overpaid VAT on supplies of sporting services made to non-members

The Notice should be read in conjunction with VAT Notice 701/5 Clubs and associations and the section on sports facilities and physical recreation in VAT Notice 742 Land and Property.