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VAT Youth Clubs

Publication Date: 2022

Publisher: Bloomsbury Professional

Copyright: 2022 Crown

VAT Youth Clubs

VAT Youth Clubs

Guidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT

Last update: 31st March 2022

Contents

  • Expand All
  • Collapse All
  • Open Section
    VYC1000: Introduction
    • VYC1100: Scope of this guidance
    • VYC1200: Background
    • VYC1300: UK Law
    • VYC1400: EU Law
    • VYC1500: The roles of the VAT Advisory and VAT Reliefs Policy teams
  • Open Section
    VYC2000: Youth Clubs and association of Youth Clubs
    • VYC2100: The meaning of youth club
    • VYC2200: The meaning of association of youth clubs
  • Open Section
    VYC3000: Supplies of facilities by a youth club or an association of Youth Clubs
    • VYC3010: What is our definition of “facilities?”
    • VYC3020: When are supplies of facilities exempt from VAT?
    • VYC3030: What the exemption does not cover
    • VYC3040: Provision of facilities to non members
  • VYCUPDATE001: update index

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