Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Youth Clubs

From
HM Revenue & Customs
Updated
, see all updates

Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Youth sections of larger organisations

Youth sections of larger organisations such as a sports clubs, cultural societies and environmental groups etc are not youth clubs unless they meet the conditions to be a youth club set out in Notice 701/35 Youth Clubs.