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HMRC internal manual

VAT Youth Clubs

Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Supplies by a non profit making organisation

The Principal VAT Directive (PVD) Art 133(a) enables the exemption for welfare services to be restricted to not-for-profit bodies.

In International Gymnastics School Ltd (Decision No 6550), the Tribunal decided the ability of the club to declare dividends under the terms of its own constitution meant that the club fell outside the definition of a  youth club..