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Posted Mon, 06 Feb 2023 12:47:40 GMT by Richard Stiller
My client have Limited company and provide football training for kids I need confirmation than he is exempt from VAT I find it . That its correct ?Physical education and sports activities Exempt VAT Notice 701/45
Posted Mon, 06 Feb 2023 15:15:30 GMT by Jason Croke Section 2.1 states exemption only applies to an "eligible body", Section 3.1 states the 4 conditions that must be met and condition 4 requires the business to be an "eligible body". Section 4.1 defines what an eligible body is. A limited company is unlikely to be an eligible body...however, a limited by guarantee entity can meet the conditions of being an eligible body so long as the constitution prohibits distribution of profit to the shareholders. Richard, in your post you state your client is a "limited company", on face value that isn't an eligible body and therefore exemption doesn't apply unless the Articles of Association are specific as to what happens with profit. You must be certain that conditions at 4.1 are met for exemption to apply.
Posted Mon, 06 Feb 2023 15:46:45 GMT by HMRC Admin 17

Richard Stiller  ,
Hello they need to meet all the conditions in section 3.1 of that notice to qualify for the exemption  .

Thank you.

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