This course is provided by LAVAT in conjunction with Strategic Leisure Ltd.

As major providers and commissioners of leisure facilities, local authorities have a great deal of involvement in the provision of leisure services, from the operation of major leisure centres to the more modest occasional lettings of sports pitches. Whatever the facility, there are VAT issues to be considered.

Increasingly, local authorities are looking for new ways of delivering services and we are seeing more and more authorities looking at alternative ways of providing leisure services, through management companies, private leisure operators and the not-for-profit sector. No “options appraisal” is complete without taking into account VAT.

The aim of this course is to examine the VAT treatment of leisure services provided by local authorities, the comparative position of private leisure operators and the special rules for the not-for-profit sector, with examples of when outsourcing is, from the VAT perspective, advantageous, and also when it is not!

The content of the course includes:

• The special VAT regime for local authorities
• Hiring of sports facilities
• Sports coaching
• Holiday courses
• Season tickets and leisure passes
• Exemption for NPDOs
• VAT treatment of deficit funding
• Contracts
• Leases
• Dual use facilities
• Capital expenditure
• Staffing issues
• Planning for outsourcing

The course would benefit:

• Those with day to day responsibility for VAT management
• Leisure managers
• Procurement officers
• Capital accountants

The course tutors are Peter Gladdish, Bill Petty and Gordon Turner, who all have considerable experience of the VAT aspects of leisure services, including outsourcing and Kevin Franklin (Associate Director, Strategic Leisure), expert in planning, evaluation, development and management of leisure facilities.

Duration: 1 day (09:30 - 16:30)
Cost: £260 + VAT
Cost includes course material, buffet lunch and refreshments

Contact us regarding this course.

If you wish to train more than six staff you may like to consider an in-house training course.