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Official guidance
VAT Youth Clubs

VYC2100 · Youth Clubs and association of Youth Clubs: the meaning of youth club

  • VYC2110 · Youth clubs: Youth Clubs and association of Youth Clubs: The meaning of youth club: General
  • VYC2120 · Youth clubs: Youth Clubs and association of Youth Clubs: The meaning of youth club: Age of members
  • VYC2130 · Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Youth sections of larger organisations
  • VYC2140 · Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Single activity clubs
  • VYC2150 · Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Supplies by a non profit making organisation
  • VYC2160 · Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Meaning of Note 1(e) of Schedule 9, Group 6, Item 6
  1. Youth Clubs and association of Youth Clubs: the meaning of youth club: contents
  2. Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Youth sections of larger organisations

VYC2130 | Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Youth sections of larger organisations

From HM Revenue & Customs · VAT Youth Clubs

Youth sections of larger organisations such as a sports clubs, cultural societies and environmental groups etc are not youth clubs unless they meet the conditions to be a youth club set out in Notice 701/35 Youth Clubs.

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