V.A.T

[celco]

Should i charge vat on entrance to childrens play barn

[squarebear]

Depends if you own it or not.

[celco]

Yes i own the business but am not sure if i should charge vat on entrance as it is a childrens service

[buildersmate]

Hmm. Not sure where you got the idea that children's services are exempt from VAT. It is true of children's clothes and shoes but services per se are not exempt.

The next question to ask yourself is whether your business NEEDS to be registered for VAT. If its turnover is less than about £67k pa (can't remember the exact figure - google it and look it up - its about that level) then you don't have to be registered and if you aren't registered you don't charge VAT on the service.

Even if you fail that test, the service you supply MAY be exempt - not because of the children's element but because it is Sports. You need to read through VAT Notice 701/45 which is here : -
http://customs.hmrc.g...CE_CL_000115#P84_8496

I'd have thought you use some creativity in classifying your sports service as one of those listed - exercise sprung to mind. However if you really want to play kosher then phone HMRC VAT's helpline to ask for advice.
BM