Navigating VAT Exemptions: A Guide for Sports, Culture & Education Charities

Introduction

Navigating the complexities of VAT exemptions for services closely linked to Education, Sport, and Culture (SCE) charities demands more than just technical compliance, it requires strategic clarity and legal precision.

These exemptions, rooted in the EU Principal VAT Directive (PVD), are designed to protect access to essential services while preventing abuse, particularly by enforcing the non-profit criterion. Yet the stakes are high: recipients are typically private individuals who cannot recover VAT.

Understanding the scope of these exemptions alongside key precedents and the nuanced operation of the non-profit condition is critical for trustees, advisors, and service providers alike. This webinar will explore the legal contours of education, sport, and culture exemptions, highlight pivotal case law, and outline best practice for documentation, contract drafting and strategic decision-making, including when opting for taxable treatment may be preferable.

What You Will Learn

This webinar will cover the following:

• Introduction to SCE exemptions
• The scope of Education, Sport and Culture charities
• Key Precedents on scope
• Non-profit wording and operation per sector
• Clear and accurate contracts. Constitution and minutes and other policy documents
• Preference for taxable supplies
• HMRC guidance on avoidance

This pre-recorded webinar will be available to view from Thursday 26th February 2026

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.