Commentary

701/35/11 Youth clubs

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/35/11 Youth clubs

Part V8 HMRC Notices | Commentary

701/35/11
Youth clubs

June 2011

This notice cancels and replaces Notice 701/35 (February 2004).

1 Introduction

Main narrative treatment—V4.141.

1.1 What is this notice about?

This notice explains what—

  1.  

    —     is a youth club or an association of youth clubs; and

  2.  

    —     supplies made by a youth club or an association of youth clubs are exempt from VAT.

This notice has been restructured and rewritten to improve readability and replaces the February 2004 edition.

1.2 Who should read this notice?

You should read this notice if you operate a youth club or an association of youth clubs.

1.3 What law covers this notice?

VATA 1994 s 31 provides that goods and services specified in Sch 9 to the Act are exempt from VAT.

Schedule 9, Group 6, item 6 (as amended by SI 1994/2969) specifies when facilities supplied by a youth club or an association of youth clubs are exempt from VAT.

2 Youth clubs and associations of youth clubs

Main narrative

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