CSE3640 | How the conditions are to be interpreted: Exempt and/or non-business activities: Can businesses and organisations that are not VAT registered join a CSG?

Yes. Businesses and organisations that are not VAT registered can also be members of a CSG provided they engage in exempt and/or non-business activity that is not de minimis. Non-business activity does not include activity for personal benefit. It is the activities engaged in and not registration status that determines eligibility for membership to a CSG.

Businesses and organisations that are not VAT registered and engage only in taxable activity are not eligible to be members of a CSG.