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

Thread Status: Hello , There was no answer in this thread for more than 60 days.
It can take a long time to get an up-to-date response or contact with relevant users.

Mr. X

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Jul 14, 2005
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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


(Shinty & Kabaddi?)
 
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.
 
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