HMRC internal manual

VAT Youth Clubs

VYC2140 - Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Single activity clubs

Whether or not a single activity club also qualifies as a youth club if the membership is mainly under 21 is not a subject that has been explored at Tribunal. The Department takes the view that a single activity club such as a swimming club is just that, a swimming club. The ages of the members should not be allowed to convert it into a youth club.