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HMRC internal manual

VAT Business/Non-Business Manual

Clubs and associations: introduction to clubs and associations

This part of the manual deals with the business question as it affects clubs and associations. It does not override the general guidance on the business question given at VBNB22000.

Section 94(2)(a) of the VAT Act 1994 stipulates that the provision of facilities or advantages by clubs or associations to their members, in return for a subscription or other consideration, will be deemed to be a business activity.

In addition to their membership supplies clubs and associations may make a variety of other supplies. These are not dealt with in this manual.