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.

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 

Hi Karen - fixed board perimeter advertising is vat exempt 

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  The FA rules information is extremely out of date.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?.

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  The FA rules information is extremely out of date.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?.