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Clubs and associations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Clubs and associations

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides an overview of the main VAT treatment of supplies made by clubs and associations.

Broadly speaking there are three types of ‘clubs and associations’ which are:

  1. •

    organisations that are non-profit making trade union, professional or representative bodies that make supplies to its members that are referable to its aims and available without payment other than a membership subscription

  2. •

    non-profit making bodies with objects which are in the public domain and are of a political, religious, patriotic, philosophical or philanthropic nature

  3. •

    club, association or organisation that provides facilities or advantages to its members in return for a subscription or other consideration

The VAT treatment of supplies made by these organisations is outlined below.

Business and non-business activities

Most clubs and associations make business and non-business supplies as part of their overall activities. This section provides an overview of the typical types of activities (these lists are not exhaustive).

Business activities

These include:

  1. •

    providing specified benefits to members in exchange for the membership subscription

  2. •

    providing additional benefits in exchange

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