Clubs and associations — VAT treatment of supplies and registration

Produced by Tolley

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

  • Clubs and associations - VAT treatment of supplies and registration
  • Registering for VAT
  • Clubs in sections and multi-tiered bodies
  • Trade unions, etc
  • Trade unions
  • Professional associations
  • Learned societies
  • Representative trade associations
  • Other public interest bodies
  • Exempt supplies
  • More...

Clubs and associations - VAT treatment of supplies and registration

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to anend and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

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.Food ― catering
BingoExempt from VAT. Admission charges are standard-rated with anexception for certain one-off fund-raising events (see below).Exemption ― betting, gaming, dutiable machine games and lotteries
Competition entry fees (excludes sport and recreation)Liable to VAT at the standard rate
Cultural servicesCertain organisations can exempt entrance to cultural events from VAT. Other types of organisations will be required to charge VAT.Cultural exemption
Discos and dances, etcThe entrance fee will normally be liable to VAT at the standard rate. However certain fund raising events are exempt from VAT.
VAT must be accounted for on the gross amount of taxable supplies (eg admission, catering, etc.) and not on

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