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3 February 2023

HMRC concedes charges for local authority sports facilities are a non-business activity

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Dear Members HMRC conceded last week that charges for local authority sports facilities are a non-business activity and outside the scope of VAT.  Affected councils may be able to reclaim additional VAT relating to the last 4 years. The Government increased the £25,000 threshold for Contracts Finder to £30,000 from 21 December 2022.  This puts

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