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Summer’s here! – VAT Liability for summer camps

Summer’s here! – VAT Liability for summer camps
Jo Reed

By Jo Reed

30 Jun 2021

The summer holidays will soon be here, and for many parents, the extra cost of childcare can be prohibitive.

You may be interested to know that if a holiday camp provider is a state-regulated private welfare institution or agency registered with OFSTED, and the activities are supervised then the provision of a school holiday club can be exempt.

A 2019 VAT tribunal confirmed that school holiday club camps are a childcare enterprise and, as such, are exempt from VAT.

The case, brought by RSR Sports Limited, confirmed that where staff are supervising activities, the principal supply was one of childcare. Richard Staunton, the VAT partner at Gerald Edelman, provided technical guidance and support to the advisers involved and was key to the client’s success. The care RSR Sports Ltd provided was no different from after-school clubs and was an exempt supply.

For further information about your VAT liability as a childcare provider, watch this video on a recent tribunal outcome, and feel free to contact our VAT team for advice on your specific vat exempt supplies. Other information sources can be found here.

Government help for school holiday clubs

Tax-free Childcare – a childcare top-up for working parents – can also be used to help pay for accredited holiday clubs and similar costs over the summer. HMRC is reminding working parents that for every £8 deposited into an account for children aged 11- 17, families will receive an additional £2 in government top-op.

Read more about how HMRC can help towards the cost of children’s summer holiday activities here.

Should you require specific VAT advice as a school club or childcare enterprise contact our VAT specialists today.


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