The local authority leisure agency model in 2025 - How is the market responding to this tax efficient model and what could it mean for you?
The webinar will take place on Tuesday 24 June 2025 from 10am to 11:15 am and will examine the latest legal, operational and financial implications of the leisure agency model – from Council run facilities to outsourced models.
The leisure agency model is a tax efficient way for local authorities to benefit from the VAT manual update, post HMRC v Chelmsford City Council [2022], that local authority leisure service provision is not a business activity subject to VAT. This offers savings to local authorities both delivering leisure services directly and also where delivery is carried out on their behalf by an operator acting as the authority’s agent.
Blake Morgan is delighted to host this webinar in partnership with FMG Consulting, one of the leading sport and leisure management consultancies in the UK.
This webinar will be tailored to heads of leisure, legal teams and heads of finance at local authorities, alongside leisure operators.
Topics will include:
- A quick recap of the impact of the VAT changes and what they have meant for existing and future leisure provision
- A focus on the technical and financial implications of these changes and how to maximise the windfall under the new model and how this is demonstrated to authorities
- Some case studies showing how the leisure agency model is being implemented three years after HMRC v Chelmsford City Council [2022] ruling and HMRC’s update of the VAT manual
- Exploration of contract variations to the Sport England contract to deliver the agency model whilst managing risk of further changes to the VAT landscape
- High level procurement considerations where implementing the agency model in new and existing leisure outsourcing contracts
- Q&A session with our panel
