LON (94/1847)

No. 13,347

Decision given 7 June 1995.

Exemption – Charitable trust – Cards sold giving free entrance to sports centre – Whether the sale of cards a ‘membership scheme’ – Whether exception to Value Added Tax Act 1994, Sch. 9, Grp. 10, item 3 compatible with Directive 77/388, the sixth VAT directive, art. 13(A)(1)(m) and 13(A)(2)(b).

  The issue was whether by supplying privilege cards for sale, a charitable trust operated a membership scheme so that the holders of such cards were members and accordingly supplies by the charitable trust to persons who did not hold the cards were taxable at the standard rate.

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