Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Bottoms up

26 November 2019
Issue: 4722 / Categories: Forum & Feedback
VAT on alcohol sold for fundraising night.

I act for a VAT registered sports club which is having a fundraising dinner in the clubhouse to raise money for a new lawnmower. I understand that the ticket sales advertising income and auction items will be exempt from VAT (the club is non-profit making) but my dilemma relates to the bar sales.

Would all of the bar takings for that night be exempt from VAT as well and how would this affect the input tax claimed on bar purchases? For example we would not be sure if say a barrel of beer purchased from the brewery was consumed wholly or partly on the night of the dinner or whether perhaps some of it was or even none of it. The bar is open every night of the week so are the takings excluded from the fundraising exemption anyway – as...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon