Sport Services: Freediving & Spear-fishing VAT exempt(?) in UK

[Mr. X]

I came across a section in the HMRC's VAT guidelines that list *sport services* which qualify for VAT exemption - there is an eclectic mix. Looks like freediving & spearfishing related services are exempt butit might be worth getting them explicitly added to the list [shown below, as of Sept/2010].

While Angling, archery, shooting & jet-skiing are included, spearfishing and free-diving are not specifically, although promisingly "sub-aqua" is -- which sounds like it would include all of the following and more: snorkelling, spearfishing, freediving, SCUBA and octopush. Actually, swimming, field sports & octopush are also specifically included.


HM Revenue & Customs

"3.2 Sports and physical education activities which qualify for exemption

Activities

Aikido
Gymnastics
Real Tennis
American Football
Handball
Roller Hockey
Angling
Hang/Para Gliding
Roller Skating
Archery
Highland Games
Rounders
Arm wrestling
Hockey
Rowing
Association Football
Horse Racing
Rugby League
Athletics
Hovering
Rugby Union
Badminton
Hurling
Sailing/yachting (includes canal cruising)
Ballooning
Ice Hockey
Sand & Land Yachting
Baseball
Ice Skating
Shinty
Basketball
Jet Skiing
Shooting
Baton Twirling
Ju Jitsu
Skateboarding
Biathlon
Judo
Skiing
Bicycle Polo
Kabaddi
Skipping
Billiards
Karate
Snooker
Bobsleigh
Kendo
Snowboarding
Boccia
Korfball
Softball
Bowls
Lacrosse
Sombo Wrestling
Boxing
Lawn Tennis
Squash
Camogie
Life Saving
Stoolball
Canoeing
Luge
Street Hockey
Caving
Modern Pentathlon
*** Sub-Aqua ***
Chinese Martial Arts
Motor Cycling
Surf Life Saving
Cricket
Motor Sports
Surfing
Croquet
Mountaineering
Swimming
Crossbow
Movement & Dance
Table Tennis
Curling
Netball
Taekwondo
Cycling
Octopush
Tang Soo Do
Dragon Boat Racing
Orienteering
Tchoukball
Dance
Parachuting
Tenpin Bowling (includes skittles)
Equestrian
Petanque
Trampolining
Exercise & Fitness
Polo
Triathlon
Fencing
Pony Trekking
Tug of War
Field Sports
Pool
Unihoc
Fives
Quoits
Volleyball
Flying (includes those model flying activities, success in which is dependent on physical skill or fitness)
Racketball
Water Skiing
Gaelic football
Rackets
Weightlifting
Gliding
Racquetball
Wrestling
Golf
Rambling
Yoga

If an activity is not included on this list you can write to our National Advice Service with details of the activity. We will consult with the Department of Culture, Media and Sport, the relevant departments in the devolved administrations, non-departmental public bodies (such as UK Sport) and other representative bodies and then let you have a decision in writing."

(Shinty & Kabaddi?)

 

[devid12]

While Angling, archery, shooting & jet-skiing are included, spearfishing and free-diving are not specifically, although promisingly "sub-aqua" is -- which sounds like it would include all of the following and more: snorkelling, spearfishing, freediving, SCUBA and octopush. Actually, swimming, field sports & octopush are also specifically included cricket match.