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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: Single activity clubs

VYC2140 | Youth clubs: Youth Clubs and associations of Youth Clubs: The meaning of youth club: Single activity clubs

From HM Revenue & Customs · VAT Youth Clubs

Whether or not a single activity club also qualifies as a youth club if the membership is mainly under 21 is not a subject that has been explored at Tribunal. The Department takes the view that a single activity club such as a swimming club is just that, a swimming club. The ages of the members should not be allowed to convert it into a youth club.

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