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.