Clubs and associations
1.1 What is this notice about?
This notice gives guidance to those people responsible for the VAT affairs of clubs and associations on the correct treatment of their activities. It explains—
— the basic rules of VAT and how they apply to clubs and associations;
— the VAT treatment of subscriptions and other payments;
— the scope of the exemption for subscriptions to trade unions and certain public interest bodies; and
— the treatment of prizes and appearance money in competitions in sports and games.
Main narrative treatment—V6.189–V6.195.
1.2 What has changed?
This notice updates and replaces the June 2013 edition. Section 7.1 has been amended to confirm the VAT liability of machine game receipts and Section 8 to clarify the tax point for the treatment of unused credit balances or unredeemed vouchers.
2 Registering for VAT
Main narrative treatment—V2.1.
2.1 When should I register and account for VAT?
Any club or association with business activities and a turnover from standard-rated, reduced-rated and zero-rated supplies (including subscriptions) above the limits set out in the current edition of Notice 700/1 “Should I be registered for VAT?” must register for VAT and account for VAT on its taxable supplies as set out in this notice.
Main narrative treatment—V2.135, V2.136.
2.2 Which of my activities are business activities for VAT purposes?
— providing benefits to members in return for membership subscriptions (for members racing clubs where subscriptions finance the purchase of racehorses see Notice 700/67 “The VAT registration scheme for racehorse owners”);
— providing benefits to members