---
title: "The Value Added Tax (Sport) Order 2014"
id: 206e9a41-390e-4ab4-83ea-a30455f5a5fe
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3185
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/206e9a41-390e-4ab4-83ea-a30455f5a5fe
language: en
in_force_from: 2015-01-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3185/data.xml
read_on: 2026-11-10
sha256: b46ca508623a4984037619b93f7f357df936be3247a7d5f07f4942081da2228c
provisions: 3
---

# The Value Added Tax (Sport) Order 2014

## Title and introductory text {#prelims}

2014 No. 3185
Value Added Tax
The Value Added Tax (Sport) Order 2014
Made
1st December 2014
Laid before the House of Commons
2nd December 2014
Coming into force
1st January 2015
The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994.

## 1 Citation and commencement {#article-1}

This Order may be cited as the Value Added Tax (Sport) Order 2014 and comes into force on 1st January 2015.

## 2 Amendment of Group 10 of Schedule 9 to the Value Added Tax Act 1994 {#article-2}

(1) Group 10 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: sport, sports competitions and physical education) is amended as follows.
(2) In item 3 omit “, except, where the body operates a membership scheme, an individual who is not a member,”.
(3) Omit Note (2).