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In Cambridge University Boathouse Limited v HMRC [2021] TC08304, the First Tier Tribunal (FTT) decided the beneficiary of a lease to a boathouse was the rowing club rather than the rowers themselves. The sporting exemption did not apply to the supply and input VAT was reclaimable.

The law

The VAT sporting exemption applies and makes supplies exempt from VAT if:

This case focussed on the second condition. The FTT was asked to take a view on who the beneficiary of the supply was in this case, the other conditions were agreed between the parties.

The decision

The FTT determined that the true beneficiary of the supply of the Boathouse were the Rowing Clubs as:

Useful guides on this topic

Sport and physical recreation
When does the VAT exemption apply to sport? What is an eligible body for the VAT exemption? What is a sport?

Opting to tax land and property
What is an option to tax? What do I need to do to opt to tax? What happens if I buy an opted property?

External links

Cambridge University Boathouse Limited v HMRC [2021] TC08304


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