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HMRC internal manual

VAT Youth Clubs

From
HM Revenue & Customs
Updated
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Supplies of facilities by a youth club or an association of Youth Clubs: What the exemption does not cover

The following supplies are not within the exemption:

  • fund raising entertainment where tickets are sold to the public (note that one off fund raising events might be exempted under the VAT Act 1994, schedule 9, group 12);
  • food and drink which is sold;
  • overnight accommodation of the type available in a hotel or similar establishment;
  • purely recreational holidays;
  • facilities supplied to non affiliated clubs; and
  • facilities to affiliated clubs for additional payment which by their nature would not be made to an individual member of the youth club.