Commentary

RCB/6/09 Claims for retrospective application of Extra-Statutory Concession (ESC) 3.35

Part V16 Forms and other HMRC material

RCB/6/09 Claims for retrospective application of Extra-Statutory Concession (ESC) 3.35

RCB/6/09 Claims for retrospective application of Extra-Statutory Concession (ESC) 3.35

Revenue & Customs Brief, Issue 6. 20 February 2009

ESC 3.35 permits non-profit making membership bodies that supply a single package of benefits to their members to apportion their subscriptions to reflect the value and VAT liability of the individual benefits, without regard to whether there is one principal benefit.

A practical example is where the principal benefit of a membership subscription is standard-rated, but there are ancillary benefits which, if supplied in their own right, would be zero-rated and/or exempt. In such a case, the body may apportion the subscription to

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