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HMRC internal manual

VAT Youth Clubs

From
HM Revenue & Customs
Updated
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Introduction: background

Since the start of VAT, the facilities supplied by a youth club to its members in return for their subscriptions have been exempt. Originally the expression ‘youth club’ was not legally defined but over the years a number of VAT Tribunal decisions, such as the World Association of Girl Guides and Girl Scouts (LON/83/217) and Hastings and Rother YMCA (LON/86/388) helped to clarify its meaning. Following these tribunal decisions, a legal definition was introduced on the 1st August 1994 by SI 1994/1188 which is now incorporated in the 1994 VAT Act.