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HMRC internal manual

VAT Youth Clubs

Introduction: EU Law

Principal VAT Directive (PVD)

Article 132

 Member States shall exempt the following transactions

The exemption for youth clubs is provided for in sub paragraph (g):

the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people’s homes, by bodies governed by public law or by other organisations recognised by the Member state concerned as being devoted to social wellbeing.