http://www.telegraph.co.uk/news/2017/08 ... h-supremo/
By the historic accident of chess being organised by independent local organisations and individuals when VAT was introduced, most chess events are already exempt from VAT by virtue of the exemptions for business and other organisations with a low turnover.The English Chess Federation has been campaigning for years on the issue to get chess events made exempt from VAT and compete for Lottery funding.