Commentary

V16.854 VAT—exemption of subscriptions to political, religious, patriotic, philosophical, philanthropic and civic bodies

Part V16 Forms and other HMRC material

V16.854 VAT—exemption of subscriptions to political, religious, patriotic, philosophical, philanthropic and civic bodies

V16.854 VAT—exemption of subscriptions to political, religious, patriotic, philosophical, philanthropic and civic bodies

VAT Information Sheet 11/99, December 1999

This Information Sheet provides details of exemption from VAT of subscriptions to political, religious, patriotic, philosophical, philanthropic and civic bodies. It follows a technical note published on 21 April 1999 (BB/9A/99, Division V16.3) on the changes to VAT arising from the European Court of Justice judgment in Commission v Italian Republic (Case C–45/95) [1997] STC 1062 (Part V11).

1 Introduction

1.1 Who should read this Information Sheet?

Non-profit making organisations whose aims are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature.

1.2 What is the nature of the change?

Introduction of exemption from VAT of membership subscriptions to such bodies.

1.3 When do the changes take effect?

1 December 1999.

2 Details of the changes

2.1 How is the change to exemption being achieved?

By—

  1.  

    (a)     ending the non-business treatment of some of these subscriptions; and

  2.  

    (b)     extending the existing exemption for trade unions and professional bodies to political, religious, patriotic, philosophical, philanthropic and civic bodies.

2.2 Are there

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