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HMRC internal manual

VAT Youth Clubs

HM Revenue & Customs
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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.

Item No:

  1. The provision of facilities by-

  2. a youth club or an association of youth clubs to its members; or
  3. 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-

  1. it is established to promote the social, physical, educational, or spiritual development of its members;
  2. its members are mainly under 21 years of age; and
  3. 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.