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HMRC internal manual

VAT Youth Clubs

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HM Revenue & Customs
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Youth clubs: Youth Clubs and association of Youth Clubs: The meaning of youth club: Age of members

The Department has always considered that a ‘youth club’ catered mainly for people under 21 and this term is now incorporated in the VAT Act 1994 [note 6 (b)]. Our interpretation of the term “mainly” is that a majority (50% plus one) of the membership must be under 21 to qualify. The majority qualification has not been tested in Tribunal.