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HMRC internal manual

VAT Youth Clubs

• From: HM Revenue & Customs
• Published: 11 April 2016
• Updated: 6 August 2018, see all updates

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1. Contents
2. VYC3000

Supplies of facilities by a youth club or an association of Youth Clubs: contents

1. VYC3010

   What is our definition of "facilities?"
2. VYC3020

   When are supplies of facilities exempt from VAT?
3. VYC3030

   What the exemption does not cover
4. VYC3040

   Provision of facilities to non members

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