Clubs and associations - VAT treatment of supplies and registration

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Clubs and associations - VAT treatment of supplies and registration
  • Registering for VAT
  • Trade unions, etc
  • Specific organisations

This guidance note provides a list of the common types of supplies that can be made by clubs and associations and the associated VAT treatment. Please note that this table is based on the list provided in Notice 701/5 .

This note also provides details of the VAT registration requirements.

This note should be read in conjunction with the Clubs and associations guidance note.

ActivityVAT treatmentFurther information
Admission chargesThese are usually liable to VAT but certain cultural organisations and charities can exempt these from VATCultural exemption
Bar sales and other catering activitiesThese supplies are normally liable to VAT if they are supplied in the course of catering or they are beverages. Certain cold takeaway food can be zero-rated. Also if the catering provided is ancillary to another supply it may not be liable to VAT.Supplies of catering and takeaway food

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