VAT Trade Unions and Professional Bodies

VTUPB2100 - Trade unions and professional bodies: Criteria that all the bodies must fulfil: General

For any organisation seeking exemption for its membership supplies under 바카라 사이트済roup 9바카라 사이트� of 바카라 사이트渟chedule 9바카라 사이트� to the 바카라 사이트淰AT Act 1994바카라 사이트�, there are two sets of criteria to be satisfied.

• The first set of criteria is contained in the first four lines of 바카라 사이트淚tem 1바카라 사이트� (see VTUPB1400). These criteria have to be met irrespective of whether the organisation is a 바카라 사이트渢rade union바카라 사이트�, a 바카라 사이트減rofessional association바카라 사이트�, a learned society or a representational trade association.
• The second set of criteria is found within subsections (a) to (e) of 바카라 사이트淚tem 1바카라 사이트� and the 바카라 사이트淣otes바카라 사이트� to that 바카라 사이트淚tem바카라 사이트� (see VTUPB1400). These are additional requirements that particular types of organisation must meet before exemption can be granted. They are explained in VTUPB3000, VTUPB4000, VTUPB5000, VTUPB6000 and VTUPB6500.

There are three common criteria which all types of 바카라 사이트済roup 9바카라 사이트� bodies must fulfil:

• the supplies for which exemption is sought must be 바카라 사이트渞eferable only바카라 사이트� to the 바카라 사이트渁ims바카라 사이트� of the organisation (VTUPB2200);
• the supplies in question must be supplied only in return for the membership subscription (VTUPB2300);
• the organisation must be non-profit-making (VTUPB2400).

Federal bodies

바카라 사이트淣ote (3)바카라 사이트� to 바카라 사이트淚tem 1바카라 사이트� of 바카라 사이트淕roup 9바카라 사이트� provides as follows: 바카라 사이트淚tem 1 shall include organisations and associations the membership of which consists wholly or mainly of constituent or affiliated associations which as individual associations would be comprised in the item; and 바카라 사이트渕ember바카라 사이트� shall be construed as including such an association and 바카라 사이트渕embership subscription바카라 사이트� shall include an affiliation fee or similar levy.바카라 사이트�

This extends exemption to bodies whose membership is largely made up of other constituent or affiliated bodies which qualify under 바카라 사이트淚tem 1바카라 사이트� on their own.