Commentary

V4.145A Exemption for education—item 6 (youth clubs)

Part V4 Exemption, zero-rating and reduced rates

V4.145A Exemption for education—item 6 (youth clubs)

V4.145A Exemption for education—item 6 (youth clubs)

Exemption is provided by item 6 for the provision of facilities by:

  1.  

    (a)     a youth club or an association of youth clubs to its members, or

  2.  

    (b)     an association of youth clubs to members of a youth club which is a member of that association

'Youth club' means a club which is established to promote the social, physical, educational or spiritual development of its members, whose members are mainly under 21 and which is precluded from distributing and does not distribute any profit it makes and applies any profits made from supplies of a

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