The Minister for Medical Care has announced the changes to the BOSA Scheme announced for 2020. Under the BOSA scheme, amateur sports organisations can apply for a grant to compensate for the abolition of the VAT deduction. BOSA stands for ‘Stimulation of the Construction and Maintenance of Sports Facilities’.
Lower grant
The grant consists of two parts. The general grant, which is intended to compensate for the loss of the right to deduct VAT with effect from 1 January 2019, amounts to: 20%. This remains unchanged.
An additional grant may be obtained for measures relating to energy saving, accessibility and the circular economy. This additional grant will be reduced from 15% to 10%. The maximum grant for 2020 is therefore: 30% (2019: 35%).
The scheme stipulates even more explicitly that expenditure included by the local authority in an SPUK application is no longer eligible for BOSA funding at all.
Circular economy measures
The additional grant of 10% (2019: 15%) can only be obtained if investment is made in measures listed in an annex to the BOSA Scheme. Based on experience gained in 2019 and in light of technological developments, certain measures have been removed from the list and new measures added.
Sports organisations considering investing in items on the list applicable for 2019 would be well advised to check whether these measures also feature on the list for 2020. If not, it may be wise to make the investment before the end of 2019.
One category has been added to the list: circular measures. For the time being, this category includes: reused infill sand, plastic hoarding panels, entrance mats and recycled sports flooring in sports halls. A prerequisite for each of these investments is that they are made from recycled materials.