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HMRC internal manual

VAT Business/Non-Business Manual

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HM Revenue & Customs
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Clubs and associations: Round Tables and Rotary Clubs

Round Tables and Rotary Clubs work in a similar way. They organise various fund raising activities. They are controlled and administered by the National Association of Round Tables and Rotary International in Great Britain and Ireland (RIBI) respectively.

Please note that:

  • the National Association or RIBI is not in business when it makes supplies to members;
  • any part of the subscription received by the local Round Table or Rotary Club that is simply passed on to the National Association or RIBI is not part of the local level’s taxable income
  • the national body has separate activities from which it gets taxable income.