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 exchange

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

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more

Gilts

Gilts‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities or treasury stock).The Government sells gilts to fund the deficit between public spending and tax receipts. Normally, the Government pays interest to the holder of the gilt

14 Jul 2020 11:48 | Produced by Tolley Read more Read more

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more