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.