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HMRC internal manual

VAT Youth Clubs

Introduction: scope of this guidance

Our books of guidance are the main reference material for people in the Department. All HMRC formal procedures and work systems are outlined in these books, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance assists HMRC staff in determining the liability of facilities supplied by a youth club as provided by Item 6 and Note 6 of Group 6 of Schedule 9, VATA 1994.