Clubs and associations ― VAT treatment of supplies and registration

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides a list of the common types of supplies that can be made by clubs and associations and the associated VAT treatment. Please note that this table is based on the list provided in Notice 701/5.

This note also provides details of the VAT registration requirements.

This note should be read in conjunction with the Clubs and associations guidance note.

Activity	VAT treatment	Further information
Admission charges	These are usually liable to VAT but certain cultural organisations and charities can exempt these from VAT	Liability - cultural events and spaces
Bar sales and other catering activities	These supplies are normally liable to VAT if they are supplied in the course of catering or they are beverages. Certain cold takeaway food can be zero-rated. Also if the catering provided is ancillary to another supply it may not be liable to VAT	Liability - food and catering
Bingo	Exempt from VAT. Admission charges are standard-rated with an exception for certain one-off fund-raising events (see

Continue reading

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Value Added Tax

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more

Value Added Tax

Exemption ― overview ― items exempt from VAT in the UK

Exemption ― overview ― items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more

Corporation Tax

Terminal trading loss relief

Terminal trading loss reliefTerminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period.

14 Jul 2020 13:49 | Produced by Tolley Read more

UU��ֱ��