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HMRC internal manual

VAT Cost Sharing Exemption Manual

How the conditions are to be interpreted: Number of members and memberships: Are there any limits on the number of members a CSG can have?

Each CSG must have two or more members. There is no upper limit.

Businesses and organisations can be members of more than one CSG if they so choose. This may occur where a single qualifying business or organisation requires a number of different specialist services in connection with its exempt or non-business activities and these are provided by different specialised CSGs.