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The last three years has seen a seismic shift in the local government leisure sector.

From coping with the impact of the pandemic, inflationary pressures and the increase in utility and chemical costs following the war in Ukraine – many councils (and service providers alike) have had to be responsive to a range of demands on leisure provision that have been out of their control.

HMRC has also recently announced that as local authority leisure services are provided under a statutory framework, they can be treated as non-business for VAT purposes.  This decision has important implications for local authorities on how they deliver such services and whether to use a trust model for service provision, which has been historically common in the sector.    

The webinar will explore what challenges and opportunities are emerging in the leisure sector with experts from Trowers & Hamlins who have advised a number of local authorities on the issues set out above alongside experts from KPMG who advised those councils that challenged the VAT treatment of leisure services.

The webinar aims to provide some unique insights for local authority colleagues engaged in the sector and how to prepare for further change.


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If you decide to participate in one of our webinars, we may record the webinar and any contribution you make to it. If you would like your contribution to be anonymous, please can you state this if you are e-mailing in a question or query. For the recorded information, we remain the data controller and by making a contribution in a webinar you are giving us your consent to record that contribution and to use it for any purpose in relation to the subject of the webinar.

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For further information, please see our full Fair Processing Notice.