VBNB60490 | Clubs and associations: liability of supplies made by clubs and associations

Membership benefits will not always have the same VAT liability. You will need to look at the relevant guidance to work out whether any of the benefits supplied are zero-rated or exempt.

Many clubs and associations have an overseas membership. The subscriptions paid by overseas members will normally have the same liability as those paid by UK members. The only exception would be if any of the supplies made qualify as zero-rated international services under Schedule 8, Group 7 of the VAT Act 1994.