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

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