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HMRC internal manual

VAT Business/Non-Business Manual

Clubs and associations: UK VAT law on membership supplies by clubs and associations

UK law enacts Article 132(1)(l) firstly under in VAT Act 1994, Schedule 9, Group 9 and secondly under section 94(2) of the VAT Act 1994. In this way UK law clarifies the distinction between those organisations where making membership supplies constitutes a business activity and those where it does not.

If an organisation is a trade union, professional, or representational body, exemption is available under Group 9 of Schedule 9 to the VAT Act 1994 - see VTUPB Trades unions and professional bodies

If an organisation provides facilities or advantages to its members in return for a subscription or other consideration, the provision of membership supplies is deemed to be a business activity by section 94(2)(a) of the VAT Act 1994. See VBNB24000.