VAT and Making Tax Digital

VAT – Vatable Income

The appropriate VAT rates on income are listed below:-

Standard rated

  • Bar Takings
  • Catering
  • Juke Box, Video Machine
  • Telephone Coin Boxes
  • Admission Charges for Entertainment; disco, karaoke but see also exempt.
  • Sales of Furniture and Equipment
  • Subscriptions for Social
  • Visitor and Temporary Members
  • Advertising (see also exempt)
  • Sale of furniture and equipment

Zero rated – VAT liable at 0%

  • Books, Handbooks etc

Exempt – Not taxable but may affect ability to recover VAT on expenditure:

  • Small Scale Bingo including Session and Participation Charges
  • Lotteries including Raffles, 200 Clubs and Totes
  • Interest, Dividends etc.
  • Gaming machine income; but subject to Machine Gaming Duty
  • Admission Charges for live Entertainment of a cultural nature
  • Pool and Snooker Charges to Members

Exempt but option to tax available:

  • Rental Income
  • Hire of Hall for Meetings, Conferences etc.

Outside Scope of VAT – No VAT is chargeable:

  • Donations
  • Grants

For further details on vatable and non-vatable items H M Revenue & Customs publishes a number of leaflets which are obtainable from your local VAT office:-

– 701/5 Clubs and Associations
– 701/27 Bingo
– 701/28 Lotteries
– 701/45 Sports and Physical Education