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Contents

Official guidance
VAT Business/Non-Business Manual

VBNB60000 · Clubs and associations

  • VBNB60100 · Introduction to clubs and associations
  • VBNB60300 · UK VAT law on membership supplies by clubs and associations
  • VBNB60410 · Deemed business
  • VBNB60420 · Have the members given a subscription or other consideration?
  • VBNB60430 · Shares, loans, bonds and debentures
  • VBNB60440 · Shares with the right to nominate a member
  • VBNB60450 · Examples of shares, loans, bonds and debentures giving membership benefits
  • VBNB60460 · Have facilities or advantages been granted to members?
  • VBNB60470 · Clubs in sections and multi-tiered bodies
  • VBNB60480 · Unrelated non-business activities
  • VBNB60490 · Liability of supplies made by clubs and associations
  • VBNB60500 · Apportionment and valuation of membership supplies
  • VBNB60550 · Formula for valuing discounted admissions
  • VBNB60600 · Apportionment of subscription income
  • VBNB60700 · Types of association and membership supplies
  • VBNB60720 · Agricultural co-operatives
  • VBNB60730 · Buying organisations’ subscription income
  • VBNB60740 · City livery companies (worshipful companies)
  • VBNB60750 · Football club bonds and debentures
  • VBNB60760 · Hunts
  • VBNB60770 · Lawn Tennis Association
  • VBNB60780 · Masonic lodges and clubs
  • VBNB60790 · National Trust
  • VBNB60800 · Political parties
  • VBNB60810 · Round Tables and Rotary Clubs
  • VBNB60820 · Royal British Legion
  • VBNB60860 · General information about service messes and service funds for junior ranks
  • VBNB60870 · Catering by service messes and service funds for junior ranks
  • VBNB60880 · Contact points for service messes and service funds for junior ranks
  • VBNB60910 · Wildlife trusts
  • VBNB60920 · Wimbledon debentures
  • VBNB60960 · Definition and registration of Student Unions
  • VBNB60970 · Student Unions activities and input tax recovery
  1. Clubs and associations: contents
  2. Clubs and associations: contact points for service messes and service funds for junior ranks

VBNB60880 | Clubs and associations: contact points for service messes and service funds for junior ranks

From HM Revenue & Customs · VAT Business/Non-Business Manual

Royal Navy points of contact
Royal Air Force points of contact
Army Command points of contact

Royal Navy points of contact

If a query arises, and cannot be resolved locally, you should ascertain from the establishment the Command Headquarters to which the establishment is responsible.

CategoryAuthorityTelephone Number
RN Shore Establishments (except Air Stations) responsible to Portsmouth, and HM Ships & Submarines responsible to PortsmouthThe Command Supply Officer, Commander-in-Chief Naval Home Command, Victory Building, HM Naval Base, Portsmouth, Hants, PO1 3LRPortsmouth (0705) 727205
RN Shore Establishments (except Air Stations) responsible to Plymouth, and HM Ships & Submarines responsible to PortsmouthThe Staff Supply Officer, Flag Officer Plymouth, Mount Wise, Plymouth, Devon, PL1 4JPlymouth (0752) 563777 ext 3425
RN Shore Establishments (except Air Stations) responsible to Pitreavie, and HM Ships & Submarines responsible to PortsmouthThe Staff Supply Officer, Flag Officer Scotland and Northern Ireland, Maritime Headquarters, Pitreavie, Dunfermline, Fife, KY11 5QEDunfermline (0383) 723436 ext 348
Naval Air StationsStaff Officer Personnel and Administration Flag Officer Naval Aviation, FONA HQ, Yeovilton, Yeovil, Somerset, BA22 8HLIlchester (0935) 840551 ext. 5301
Royal Marines EstablishmentsHeadquarters Royal Marines (DCOS Pers/S02PS), HMS Nelson (Gunwharf), Portsmouth, Hants, PO1 3HHPortsmouth (0705) 835926
HM Ships & Submarines not shown aboveThe Fleet Legal & Admin. Office, Commander- in-Chief Fleet,
HMS Warrior, Northwood, Middx, HA6 3HP
Northwood (09274) 26161

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Royal Air Force points of contact

For policy matters:

Command/AddressTelephone Number
Wing Commander Service Funds, Room G99, Headquarters Personnel and Training Command, Royal Air Force Innsworth, Gloucester, GL3 1EZ0452 712612 ext. 5696

When a problem arises which cannot be resolved locally contact the appropriate Command responsible for the station:

Command/AddressTelephone Number
Squadron Leader Service Funds, Headquarters Logistics Command, Royal Air Force Brampton, Huntingdon, Cambridgeshire, PE18 8QL0480 52151 ext. 6238
Squadron leader Service Funds (PTC), Room G98, Headquarters Personnel and Training Command
Royal Air Force Innsworth, Gloucester, GL3 1EZ
0452 712612 ext. 5721
Squadron Leader Service Funds, Headquarters Strike Command, Royal Air Force High Wycombe, Buckinghamshire, HP14 4UE0494 461461 ext. 6910

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Army Command points of contact

Unit/AddressTelephone Number
Directorate Staff & Personnel Support (Army), Worthy Down, Winchester, Hampshire, SO21 2RG(01962) 887402
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