Generally, the following are ‘outside the scope’ of UK VAT:

(1)transactions which do not involve making:

(a)a supply of goods or services (e.g. money received from an insurance claim concerning damage done to the premises during a burglary. The club did not provide any goods or services to the insurer),

(b)an importation into the UK from outside the member states, or

(c)an acquisition in the UK of goods from another member state;

(2)supplies by a non-taxable person, e.g. a business person who is not liable to be VAT registered;

(3)supplies not in the course or furtherance of any business (a non-business activity such as a hobby);

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