VBNB50200 - VAT registration scheme for racehorse owners: how does a racehorse owner register under the scheme?

To register under the scheme an owner has to:

  1. Get VAT registration forms from HMRC鈥檚 VAT Helpline by phoning 0300 200 3700.
  2. Ask Weatherbys for a copy of Form D1 (if the owner is an individual) or D2 (for partnerships)
  3. Complete the D form to confirm they have a sponsorship agreement or have received business income from racehorses they currently own;
  4. Send the form to 鈥淰AT Declarations鈥�, Weatherbys, Sanders Road, Wellingborough, Northants, NN8 4BX
  5. Weatherbys will check and certify the details and return the form to the owner, who should then send the certified D form together with their completed VAT registration form(s) to the VAT Registration Centre that covers their postcode district.

If the registration is approved HMRC will issue the owner with a VAT registration number. HMRC will also tell the owner their effective date of registration. This will normally be the date the completed D form was received at Weatherbys.

More information about VAT registration procedures is at Should I be registered for VAT?

Only the registered owner of a racehorse at Weatherbys may register for VAT under the scheme. The registered owner can be a sole proprietor, partnership or limited company. If someone owns a part share in a racehorse they can register for VAT if they own at least 50%. Otherwise they can only register as a partnership with the other part share owners. You can find information about the registration arrangements for racing clubs and similar organisations at VBNB52750.