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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