MAINTENANCE NOTICE

The LTA British Tennis website will undergo essential maintenance from 8–9am on Tuesday, January 16. This will affect the Members’ Area, Player Search, Venue Search, Coach Search, Course Search, Competition Search, Rankings and Ratings. We apologise for any inconvenience caused.

Help & FAQs

How should we account for VAT when presenting the planned expenditure?

Where you are able to recover VAT the expenditure presented should be net (excluding) VAT.  If you are not able to recover VAT/partial exemptions then any amounts that cannot be recovered should be presented within your expenditure figures. i.e. please present the true net expenditure which you expect to incur. Worked example A) The centre purchases tennis rackets for £500 (£400 excluding VAT), the centre is unable to recover the VAT and therefore within investment model £500 is presented.  Worked example B) The centre purchases tennis rackets for £500 (£400 excluding VAT), the centre is able to recover the VAT and therefore within investment model £400 is presented.  Worked example C) The centre purchases tennis rackets for £500 (£400 excluding VAT), the centre is able to recover a proportion of the VAT totaling £50 and therefore within investment model £450 is presented.





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