As I said in my budget speech, in order to promote greater equity in the VAT system, I propose to apply the tax to a range of activities, including the use of commercially organised sports and leisure facilities, which currently do not bear VAT. It is not possible to give an itemised list of which facilities will be affected by this change other than to say that the provision of such services by non-profit making bodies will continue to be exempt from VAT. Likewise, the admission of spectators to sporting events will remain exempt.
The relevant provisions will be included in the forthcoming Finance Bill; it is intended that they will take effect from 1 July.