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HMRC internal manual

VAT Youth Clubs

Youth clubs: Youth Clubs and association of Youth Clubs: The meaning of youth club: General

The current position is that the VAT Act 1994, Schedule 9, Group 6, Note 6 (as set out in VYC1030) defines when a club is a youth club.

Further guidance on our definition of a youth club can be found in Notice 701/35 Youth Clubs.