tennis sports clubs and vat

[gollob]

If a club is registered for VAT are the members subscriptions liable for VAT

[Buenchico]

VAT is payable on the whole of club subscriptions (where that club is VAT-registered) except that 'apportionment' may be required when part of what is offered in return for receipt of that subscription is exempt from VAT or zero-rated. For example, if part of the subscription is used to provide a handbook for members (which, as an item, is zero-rated) then VAT is not payable upon that part of the subscription.
http://customs.hmrc.g...ype=document#P98_9647

Chris