Thank you but can you tell me where i can get official guidelines for this please?  The FA rules information is extremely out of date.  Do you know why is it VAT exempt?.

Hi Karen - fixed board perimeter advertising is vat exempt 

Hi Karen, just pointing this out to a few people so they can point you in the right direction: Tom Lee , Nathan Batchelor , Mark Hilton 

I am trying to gather evidence on whether I should charge VAT on perimeter advertising.  We rent our facilities, and we charge companies a fee if they want to have their companies logo advertised on boards/banners surrounding the pitch.  I am getting conflicting information and would like to have some definitive up to date rules/guidance if possible.