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HMRC internal manual

VAT Youth Clubs

Introduction: EU Law

Principal VAT Directive (PVD)

Article 131

The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions, Member States shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any possible evasion, avoidance or abuse.

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 as charitable by the Member state concerned.