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HMRC internal manual

VAT Trade Unions and Professional Bodies

Trade unions and professional bodies: Background and law: European VAT law

“Article 132(1)(l)” of “Directive 2006/112” provides exemption for:

(l) the supply of services and goods closely linked thereto for the benefit of their members in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;

  • Political, religious, patriotic, philosophical and philanthropic organisations are dealt with in VTUPB6500.
  • Exemption for bodies of a trade-union nature has been provided for in “Group 9” of “Schedule 9” to the “VAT Act 1994”. It forms the subject-matter of VTUPB1200.