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A company provides comprehensive sports training, accommodation, and management services for students to other businesses. The DGT has ruled that this constitutes a single supply where ancillary services follow the tax treatment of the principal supply, and that exemptions for education or sport do not apply.
Companies providing integrated sports training packages must apply the standard VAT rate rather than relying on educational or sporting exemptions if the services are deemed a single supply.
The tax team reviews your specific situation.
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