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Clubhouse is not zero rated

24 November 2015
Issue: 4528 / Categories: Tax cases , VAT

Witney Bowls Club (TC4598)

A bowls club was registered as a community amateur sports club (CASC) but not as a charity under the Charities Act 2011. Membership was open to anyone as a playing or social member (20% of all members were social members). It was run entirely by volunteers and supported by the local town council which owned the land on which the clubhouse was built. The club leased the land for a nominal rent.

In 2014 work began on a new clubhouse and the club issued a certificate for zero-rated building work VATA 1994 Sch 8 group 5 note (12). The certificate confirmed that the clubhouse was to be used for a relevant charitable purpose by a charity “as a village hall or similarly in providing social or recreational facilities for a local community” (note (6)).

The new clubhouse was used mainly by the club but the facilities...

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