Exemption ― youth clubs

Produced by Tolley

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

  • Exemption ― youth clubs
  • What is a youth club?
  • Supplies of facilities
  • VAT treatment
  • Supplies that are not exempt from VAT
  • Conclusion

Exemption ― youth clubs

This guidance note covers the VAT treatment of supplies made by youth clubs and an association of youth clubs.

What is a youth club?

A youth club is a club that meets the following conditions:

  1. •

    the majority of the members are under 21 years of age

  2. •

    the club was established to promote the social, education, physical or spiritual needs of the members

  3. •

    a range of activities are provided to the members

  4. •

    it has its own constitution

  5. •

    it can produce a set of accounts

  6. •

    it cannot and does not distribute any profits

  7. •

    any profits are used to enhance the activities offered to the members and cannot be used in respec

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