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HMRC internal manual

VAT Youth Clubs

Supplies of facilities by a youth club or an association of Youth Clubs: Provision of facilities to non members

A youth club or an association of a youth club providing facilities to non members will not be able to claim exemption under Item 6 of Group 6, Schedule 9. If the provision of facilities is supplied to both members (exempt) and non-members (standard rated) then the trader will be making a mixed supply and an apportionment of input tax and output tax will be required.