V4.145A Exemption For Facilities Provided By Youth Clubs

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Commentary

Part V4 Exemption, zero-rating and reduced rates

VATA 1994, Sch 9, Pt II, Group 6, Item 6 applies exemption from VAT to the provision of facilities by:

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•�� a youth club or an association of youth clubs to its members
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•�� an association of youth clubs to its members or an association of youth clubs to members of a youth

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V4.266 Definitions—donated goods, advertising and medicinal products

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V3.462A Partial exemption—special method override

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V3.518 Changes in consideration

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V4.145A Exemption for facilities provided by youth clubs

Part V4 Exemption, zero-rating and reduced rates

V18.134 Registration of Lloyd's syndicates

V4.266 Definitions—donated goods, advertising and medicinal products

V5.137 Person to whom a VAT assessment must be notified

V3.462A Partial exemption—special method override

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V16.1001 VAT—hairdressers' chair rental

V3.512 Meaning of 'VAT invoice'

V4.186 Exemption—investment gold

V3.388AA Simplification—installed and assembled goods

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V1.299 What is a charity for VAT purposes?

V5.136A Time limit for making a VAT assessment—categories of assessment

V16.1036 VAT MOSS – exchange rates for period ending March 2016

VAT 1614H Application for permission to opt

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V3.318 Special procedure—inward processing

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

VAT 1614A Notification of an option to tax – Option to tax land and property

V17.136 Inward processing

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V4.145A Exemption for facilities provided by youth clubs

Part V4 Exemption, zero-rating and reduced rates

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