Exemption ― youth clubs

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers the VAT treatment of supplies made by youth clubs and an association of youth clubs.

What is a youth club?

A youth club is a club that meets the following conditions:

•
the majority of the members are under 21 years of age
•
the club was established to promote the social, education, physical or spiritual needs of the members
•
a range of activities are provided to the members
•
it has its own constitution
•
it can produce a set of accounts
•
it cannot and

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