Following Goals Soccer Centres plc v HMRC (TC 02253), the charge made by suppliers of indoor and outdoor pitches for league and cup competitions (including managing and administering these) now constitutes two separate charges for VAT purposes.

These are a supply of:

  • land (i.e. the pitches), which is exempt, and
  • administrative and management services, which are standard rated.

Following HMRC’s defeat in Goals Soccer Centres plc, its new Business Brief 08/14 states that this exemption only applies if there is a series of lets. If a single price is charged, a business must determine the value of the two different supplies; and this must be supported with sufficient documentary evidence to show the apportionment is “fair and reasonable”. This represents a change in practice.

Before Goals Soccer Centres plc, HMRC considered that the entire charge attracted VAT at the standard rate (20%).


Revenue & Customs Brief 08/14 

Goals Soccer Centres plc v HMRC (TC 02253)