»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Lawn Tennis Association (LTA) is the national body. Below it are regional County Associations and, below them, local clubs.

»Ê¹ÚÌåÓýapp subscriptions collected by local clubs affiliated to the LTA from their members include contributions from players that are passed on to the LTA. »Ê¹ÚÌåÓýapp County Associations collect the playersâ€� contributions from the local clubs, keep a third, and pass the other two-thirds on to the LTA.

»Ê¹ÚÌåÓýapp local clubs are not agents of the LTA when they collect the playersâ€� contributions. »Ê¹ÚÌåÓýappy should account for VAT on the total taxable element of subscriptions received from members, including the playersâ€� contributions.

»Ê¹ÚÌåÓýapp County Associations collect the playersâ€� contributions as agents of the LTA. »Ê¹ÚÌåÓýappy do not have to account for VAT on the receipt. »Ê¹ÚÌåÓýapp third of the contributions that the County Associations keep is outside the scope of VAT.

»Ê¹ÚÌåÓýapp playersâ€� contributions initially collected by the local clubs are in effect the affiliation fees to the LTA. »Ê¹ÚÌåÓýapp LTA must account for VAT on the taxable element of the total amount, not just the taxable element of the two-thirds that it finally gets.

Local clubs should be invoiced by the LTA for any taxable element of the contributions that they have collected. This will allow clubs that are registered to reclaim tax paid on the players� contributions.