Sporting Clubs And VAT Exemption

Sporting businesses, including larger shoots, generally need to charge VAT on their services, meaning the business faces either passing on more cost to their clients or eating into their bottom line. If a shoot is run in line with the exemption for sport offered by the VAT code, it may be able to not charge VAT on the shooting it provides

Costs are rising across the board, and shooting is no exception: add in the challenge of recent seasons affected by COVID and avian flu, and the pressures on costs are mounting for shoot businesses. As shoots' costs increase, so the price paid by guns has risen sharply in recent years. Where buying a day's shooting is a very expensive affair indeed, some respite might be offered by operating the shoot as a sporting club.