deduction for

'advancement of a particular branch of knowledge'



Institute serving needs of particular industry

Trade association for taxi drivers


Charge to VAT

Class 1 and Class 1A exclusion

Club subscription paid late

Clubs, associations or organisations


Deductions for payments to professional bodies

Donational element


Religious communities

Trade unions, professional bodies, etc.

Golf club

'non-profit making' considered

Value of supply where members paying two different rates

Meaning of business

Payments received for non-supplies

Professional bodies, societies etc.

Professional membership

Public interest body

'civic nature'

'philanthropic nature'

Religious communities, goods/services incidental to spiritual welfare

Share issues

Special increase from members to purchase lease

Sports clubs, apportionment

Tennis club, input tax

Trade unions, professional and other public interest bodies

Trade unions, professional bodies, etc.

Advancement of a particular branch of knowledge

Apportionment of subscription

Available without payment other than a membership subscription

Civic nature, meaning

Constituent or affiliated associations


Non-profit making

Occupation is profession: indicators

Philanthropic nature, meaning

Professional association

Public interest body

Referable only to its aims

Restricted membership

Right to admission to any premises, etc.

Trade association

Trade union, meaning

Zero-rated supplies