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Leisure provision
The VAT tribunal has found in favour of the appellants in the joined appeals of Edinburgh Leisure South Lanarkshire Leisure and Renfrewshire Leisure. The appellants were non-profit making leisure trusts established by local authorities to take over their provision of leisure. Under agreements reached with the establishing local authority it was agreed that the former employees of the local authority would be transferred to the employment of the leisure trust and the leisure trust would lease sports facilities from the local authority.
It was also agreed that the local authority would pay an amount to the leisure trust to cover any shortfall between its operating costs and actual income. The issue was determining the VAT status of that payment. In Customs' view the payment was non-taxable grant funding. The appellants argued that it was consideration for supplies to the local...
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