VBNB60480 | Clubs and associations: unrelated non-business activities

Membership activity is separate from any other activities that a body carries out. A body that is in business insofar as supplies are made to its members may have other activities that are non-business.

A good indicator is that, if a body’s subscriptions contain a donational element it is likely to have non-business activities. However, bodies whose subscriptions are fully taxable may also have some non-business activities. The most common non-business activities include:

• free admissions to premises for non-members

• promoting political beliefs or lobbying for a cause

• providing free literature to non-members.

You will find full details about the factors to consider in determining if an activity is business and the consequences of non-business in VBNB31500