Decision details

The Committee received and considered proposed recreational charges for 2024-25 as part of the budget setting process.

In response to Members’ questions, the RFO explained the variances of the 2023/24 and 2024/25 figures. Changes in the current year were due to the fact VAT was no longer being applied to sports bookings from February following a successful challenge to the HMRC on this issue nationally. The new year figures were proposed to increase the charges by 6.7%, this was based on the inflationary change in the previous year.

The Council was still waiting for VAT refunds back to 2019 based on the tribunal decision above and it had already agreed these would be repaid to the clubs when applicable. The RFO confirmed no VAT was payable on clubs and on commercial charges as they had a security of tenure so therefore no refunds would be due to them.

Members also heard that lease negotiations were underway with West Witney Tennis Club and Courtside CIC which included re-negotiation of their charges.

Recommended:

1.      That, the proposed fees and charges for 2024-25 as presented, be agreed.