Revenue and Customs Brief 18 (2020): VAT liability of school holiday clubs First-tier Tribunal decision

This brief clarifies HMRC’s policy concerning the VAT treatment of school holiday clubs following the First-tier Tribunal’s (FTT) decision of 7 November 2019 in RSR Sports Limited (RSR) (Decision No TC07453).

In particular, it explains how other businesses providing similar supplies will be treated. It also invites anyone who considers that they have received an incorrect ruling prior to the decision in RSR to seek a corrected ruling and a refund of any tax incorrectly overpaid.