Introduction: UK Law
Schedule 9, Group 6, Item 6 specifies when facilities supplied by a youth club or an association of youth clubs are exempt from VAT.
The provision of facilities by-
- a youth club or an association of youth clubs to its members; or
- an association of youth clubs to members of a youth club which is a member of that association.
(6) For the purposes of item 6 a club is a “youth club” if-
- it is established to promote the social, physical, educational, or spiritual development of its members;
- its members are mainly under 21 years of age; and
- it satisfies the requirements of Note (1)(f)(i) and (ii).
Note 6(c) should refer to Note 1(e)(i) and (ii) and not Note 1(f)(i) and (ii) as it does currently. This is a matter that the VAT Liability Policy Team is aware of.
Note 1(e)(i) and (ii) are outlined below:
(i) a body which is precluded from distributing and does not distribute any profit it makes; and
(ii) a body which applies any profits made from supplies of a description within this Group to the continuance or improvement of such supplies.