VYC3030 | Supplies of facilities by a youth club or an association of Youth Clubs: What the exemption does not cover

The following supplies are not within the exemption:

• fund raising entertainment where tickets are sold to the public (note that one off fund raising events might be exempted under the VAT Act 1994, schedule 9, group 12);

• food and drink which is sold;

• overnight accommodation of the type available in a hotel or similar establishment;

• purely recreational holidays;

• facilities supplied to non affiliated clubs; and

• facilities to affiliated clubs for additional payment which by their nature would not be made to an individual member of the youth club.