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VAT Information Sheet 11/99, December 1999

This Information Sheet provides details of exemption from VAT of subscriptions to political, religious, patriotic, philosophical, philanthropic and civic bodies. It follows a technical note published on 21 April 1999 (BB/9A/99, Division V16.3) on the changes to VAT arising from the European Court of Justice judgment in Commission v Italian Republic (Case C–45/95) [1997] STC 1062.

1 Introduction

1.1 Who should read this Information Sheet?

Non-profit making organisations whose aims are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature.

1.2 What is the nature of the change?

Introduction of exemption from VAT of membership subscriptions to such bodies.

1.3 When do the changes take effect?

1 December 1999.

2 Details of the changes

2.1 How is the change to exemption being achieved?

µþ²â—

1. Ìý

   (a)ÌýÌýÌýÌý ending the non-business treatment of some of these subscriptions; and

2. Ìý

   (b)ÌýÌýÌýÌý extending the existing exemption for trade