Physical Activity Facilities Forum Directory 2023

Lisa Forsyth, Director, Max Associates (Holdings) Ltd Title: “The Changing Landscape of the Management of Council-Owned Leisure Centres.”

SYNOPSIS: In March this year, HMRC announced a significant change to the VAT treatment of Local Authority Leisure Services. The revision means services are classified as non-business supplies for VAT purposes. This means local authorities pay no VAT on their income, as well as reclaiming all the VAT they incur on the related costs (revenue and capital) unconditionally. Lisa is no VAT expert but considers this revision in the light of the political landscape where a number of councils are choosing to in-source their leisure centres and Sport England’s ‘Future of public Sector’ report in 2022, which aligns leisure services to an active wellbeing service.

How will these and other factors impact how leisure services are managed in the future?

BIOGRAPHY: Lisa has been working in the local authority leisure industry for 25 years; working as a consultant for the previous 15 years. Lisa’s career in the industry started at operational level managing local authority leisure centres. She continued to gain experience by heading up a business development department of one of the leading local authority leisure contractors in the UK. She joined Max Associates in 2008, is now a Director and is a member and passed board member (Treasurer) of the Chartered Institute of Management Sport & Physical Activity (CIMSPA).