Cases - Colchester School of Gymnastics, VAT Decision No. 15370

Record details

Name
Colchester School of Gymnastics
Date
(1997)
Citation
(unreported)
Legislation
Keywords
VAT
Summary

A gymnasium operated by a charity was used by local gymnastic clubs and other organisations. Although initially charging VAT on its letting income, it sought to have these supplies treated as VAT-exempt. It was held that the supplies could not be exempt as exclusive use of the facilities was not available to any party and also that the letting was not to individuals.