Clubs and associations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Clubs and associations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note provides an overview of the main VAT treatment of supplies made by clubs and associations.

Broadly speaking there are three types of ‘clubs and associations’ which are:

  1. organisations that are non-profit making trade union, professional or representative bodies that make supplies to its members that are referable to its aims and available without payment other than a membership subscription

  2. non-profit making bodies with objects which are in the public domain and are of a political, religious, patriotic, philosophical or philanthropic nature

  3. club, association or organisation that provides facilities or advantages to its members in return for a subscription or other consideration

The VAT treatment of supplies made by these organisations is outlined below.

Business and non-business activities

Most clubs and associations make business and non-business supplies as part of their overall activities. This section provides an overview of the typical types of activities (these lists are not exhaustive).

Business activities

These include:

  1. providing specified benefits to members in exchange for the membership subscription

  2. providing additional benefits in

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+

Popular Articles

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Steve Collings Read more Read more