This guidance note covers the VAT treatment of supplies made by youth clubs and an association of youth clubs.
A youth club is a club that meets the following conditions:
the majority of the members are under 21 years of age
the club was established to promote the social, education, physical or spiritual needs of the members
a range of activities are provided to the members
it has its own constitution
it can produce a set of accounts
it cannot and does not distribute any profits
any profits are used to enhance the activities offered to the members and cannot be used in respect of any outside activity
The following would not be regarded as youth clubs:
youth sections of larger organisations, such as leisure
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