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HMRC internal manual

VAT Business/Non-Business Manual

Clubs and associations: liability of supplies made by clubs and associations

Membership benefits will not always have the same VAT liability. You may need to look at the relevant guidance to work out whether any of the benefits supplied are zero-rated or exempt. Common examples of zero-rated or exempt benefits include:

Printed matter - see Books VBOOKS

Bingo (and other betting or gaming) - see VAT Betting and Gaming Guidance VBANDG.

Competition entry fees - see Sport VSPORT Sport.

Amusement and gaming machines - see VAT Betting and Gaming Guidance VBANDG

Part of the subscription may relate to an exempt or zero-rated benefit. If so, you will have to apportion that consideration to reflect the varying liabilities. You will find guidance on how to do this at paragraph 7.4 of V1-12 Valuation.

Many clubs and associations have an overseas membership. The subscriptions paid by overseas members will normally have the same liability as those paid by UK members. The only exception would be if any of the supplies made qualify as zero-rated international services under Schedule 8, Group 7 of the VAT Act 1994.