Youth clubs

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Youth clubs
  • What is a youth club?
  • Supplies of facilities
  • VAT treatment
  • Conclusion

This guidance note covers the VAT treatment of supplies made by youth clubs and an association of youth clubs.

VATA 1994, Sch 9, Group 6, item 6; VAT Notice 701/35: youth clubs 
What is a youth club?

A youth club is a club that meets the following conditions:

  • the majority of the members are under 21 years of age
  • the club was established to promote the social, education, physical or spiritual needs of the members
  • a range of activities are provided to the members
  • it has its own constitution
  • it can produce a set of accounts
  • it cannot distribute any profits
  • any profits are used to enhance the activities offered to the members and cannot be used in respect of any outside activity

The following would not be regarded as youth clubs:

    More on Exempt supplies: