»Ê¹ÚÌåÓýapp

For any organisation seeking exemption for its membership supplies under “group 9� of “schedule 9� to the “VAT Act 1994�, there are two sets of criteria to be satisfied.

• »Ê¹ÚÌåÓýapp first set of criteria is contained in the first four lines of “Item 1â€� (see VTUPB1400). »Ê¹ÚÌåÓýappse criteria have to be met irrespective of whether the organisation is a “trade unionâ€�, a “professional associationâ€�, a learned society or a representational trade association.
• »Ê¹ÚÌåÓýapp second set of criteria is found within subsections (a) to (e) of “Item 1â€� and the “Notesâ€� to that “Itemâ€� (see VTUPB1400). »Ê¹ÚÌåÓýappse are additional requirements that particular types of organisation must meet before exemption can be granted. »Ê¹ÚÌåÓýappy are explained in VTUPB3000, VTUPB4000, VTUPB5000, VTUPB6000 and VTUPB6500.

»Ê¹ÚÌåÓýappre are three common criteria which all types of “group 9â€� bodies must fulfil:

• the supplies for which exemption is sought must be “referable onlyâ€� to the “aimsâ€� of the organisation (VTUPB2200);
• the supplies in question must be supplied only in return for the membership subscription (VTUPB2300);
• the organisation must be non-profit-making (VTUPB2400).

Federal bodies

“Note (3)� to “Item 1� of “Group 9� provides as follows: “Item 1 shall include organisations and associations the membership of which consists wholly or mainly of constituent or affiliated associations which as individual associations would be comprised in the item; and “member� shall be construed as including such an association and “membership subscription� shall include an affiliation fee or similar levy.�

This extends exemption to bodies whose membership is largely made up of other constituent or affiliated bodies which qualify under “Item 1� on their own.