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»Ê¹ÚÌåÓýapp VAT treatment of wildlife and naturalistsâ€� trusts will depend upon the individual circumstances of each trust. This page of the manual covers trusts:

• whose income is outside the scope of VAT because of the minimal benefits supplied to members; and
• whose subscriptions are wholly taxable.

»Ê¹ÚÌåÓýapp majority, however, fall into that category of bodies for which part of the subscription can be treated as outside the scope of VAT because it is a donation.

Before attempting to reach a decision, you should look at:

• copies of the articles or memorandum of association, constitution, rules or equivalent;
• a copy of any application form or leaflet that promotes the body to potential members;
• details of all membership categories;
• details of the subscription paid by each category of member;
• details of the benefits supplied to each category of member;
• details of which supplies to members are also available to non members;
• details of what non-members have to pay - if anything - for supplies that members also receive

If section 94(2)(a) of the VAT Act 1994 applies you need to consider whether there is a donational element to the subscription:

• is the body is charitable in nature?
• are all benefits available to both members and non-members? (See VBNB60410).

Finally you need to consider whether the activities of the body which are additional to the membership activities are business or non-business. See VBNB60410.

»Ê¹ÚÌåÓýapp following non-business activities may take place:

• the maintenance of nature or wildlife reserves to which the public have free access;
• the maintenance of nature or wildlife reserves to which no-one including members may be admitted;
• producing free literature or information;
• research work;
• lectures, seminars, or talks, for which no entry fee is taken;
• campaigning for support, including lobbying government.

You should also consider the information at VTUPB Trades unions and professional bodies. See also the two cases of:

â€� »Ê¹ÚÌåÓýapp Game Conservancy Trust; and

� Nottinghamshire Wildlife Trust

at VBNB75990.