HMRC brief issued on the provision of activity clubs for children

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HMRC has issued Revenue & Customs Brief 18 (2020) on the provision of activity clubs for children. Previously, activity clubs were deemed to be primarily subject to VAT but the First Tier Tax Tribunal decision in RSR Sports Ltd (“RSR”) has identified that clubs provided by OFSTED registered entities was, in fact, welfare services provided by a state regulated body and so exempt from VAT. Will this see more activity clubs seeking OFSTED regulation to save parents a VAT charge?

Read the full policy paper here.

If you have questions on this please get in touch, our Director and VAT expert Ruth Corkin will be happy to help.

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Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at or on +44 (0)1908 713860

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