VTUPB9000 - Treatment of particular types of supply by Group 9 bodies
Supplies of sporting services by Group 9 bodies to their members
In April 1994, a new item was added to 바카라 사이트淕roup 10바카라 사이트� of 바카라 사이트淪chedule 9바카라 사이트� to the 바카라 사이트淰AT Act 1994바카라 사이트�. This provided for exemption for:
- The supply by a non-profit-making body to an individual, except, where the body operates a membership scheme, an individual who is not a member, of services closely linked with and essential to sport or physical education in which the individual is taking part.
Any organisation that qualifies for exemption under 바카라 사이트淕roup 9바카라 사이트� of 바카라 사이트淪chedule 9바카라 사이트� will have satisfied the non-profit-making criterion for 바카라 사이트淚tem 3바카라 사이트� of 바카라 사이트淕roup 10바카라 사이트� and is potentially able to exempt any sporting services supplied to its members, provided that the other criteria of 바카라 사이트淚tem 3바카라 사이트� of 바카라 사이트淕roup 10바카라 사이트� are met. Notice 701/45: Sport contains fuller guidance on this.
Qualifying exempt fund-raising events
바카라 사이트淚tem 2바카라 사이트� of 바카라 사이트淕roup 12바카라 사이트� of 바카라 사이트淪chedule 9바카라 사이트� to the 바카라 사이트淰AT Act 1994바카라 사이트� provides for exemption for:
the supply of goods and services by a qualifying body in connection with an event -> (a) that is organised exclusively for the body바카라 사이트檚 own benefit,
(b) whose primary purpose is the raising of money, and
(c) that is promoted as being primarily for the raising of money.
바카라 사이트淣ote (3)바카라 사이트� continues:
(3) For the purposes of this Group 바카라 사이트渜ualifying body바카라 사이트� means-> (a) any non-profit making organisation mentioned in Item 1 of Group 9 바카라 사이트�
VTUPB3000 gives guidance on whether a body meets the criteria of 바카라 사이트淚tem 1바카라 사이트� of 바카라 사이트淕roup 9바카라 사이트�. Other aspects of the 바카라 사이트淕roup 12바카라 사이트� exemption are the responsibility of Charities - Policy.
Supplies to non-members
Exemption under 바카라 사이트淚tem 1바카라 사이트� of 바카라 사이트淕roup 9바카라 사이트� only covers supplies made by organisations to their members. Supplies made to non-members will be standard-rated unless they fall within another group of the exemption schedule or one of the groups within the zero rating schedule.
Provision of hospitality
Meals, hotel accommodation and other hospitality provided to members for no charge other than the subscription will be a standard-rated supply unless they are 바카라 사이트渞eferable to the aims바카라 사이트� of a 바카라 사이트淕roup 9바카라 사이트� organisation, in which case they can be treated as exempt. A due proportion of the subscription will therefore need to be treated as standard-rated or exempt as appropriate. This hospitality is not business entertainment because consideration is provided in the form of the subscription. Input tax will therefore be deductible in accordance with the normal rules when the supply is standard-rated.
Free hospitality provided to non-members constitutes business entertainment and input tax incurred will not be deductible.
The hospitality provision is equally applicable to other clubs, associations and organisations that do not qualify for exemption under 바카라 사이트淕roup 9바카라 사이트�. All of the rules concerning
- 바카라 사이트渄eemed business바카라 사이트� under sections 바카라 사이트�94(2)바카라 사이트� of the 바카라 사이트淰AT Act 1994바카라 사이트�, and
- what supplies constitute benefits to members
apply to 바카라 사이트淕roup 9바카라 사이트� organisations as they do to any other club or association. If your query does not involve the possible exemption of supplies to the membership under 바카라 사이트淕roup 9바카라 사이트�, you should therefore refer to VAT Guidance VBNB60000 in the first instance.