Gun glub be VAT registered?

Gun glub be VAT registered?

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potential new client is a gun club and clay target centre, run through company limited by guarantee, no share capital

sales are mix of subscriptions, cartridges, clays, competition fees.  My question is should they be VAT registered? (t/o is over the threshold)

Replies (6)

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By Malcolm McFarlin
14th Jul 2015 18:47

Yes

unless it has specific exemption when carried out by certain eligible bodies which is essentially a non profit making body.

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RLI
By lionofludesch
14th Jul 2015 18:54

Competition Fees

Competition fees might be outside the scope if you fit into the exemption.  Check on the Sport England/Northern Ireland/Scotland/Wales website - but I believe clay shooting is a sport (there are some crackers on there - Model Aircraft Flying is one that I feel will keep me fit).

Clays and cartridges - I don't think so.

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By pip
14th Jul 2015 19:10

thank you

I have been struggling  find the specific legislation that would relate.

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By Malcolm McFarlin
14th Jul 2015 19:38

Gun club

HMRC Notice 701.45 provides useful information with regard to the registration of the business and the liability of different activities.

I know that clay pigeon shooting is standard rated as some years ago it formed part of my disclosure report to HMRC. The owner was a sole proprietor.

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By Paul Soper
14th Jul 2015 22:44

CASC?

This is a sport so can it be a community amateur sports club?  HMRC publish lists of CASCs so check to see if similar clubs can qualify.  If it isn't (profit making?) then unless you can show that it falls into zero-rate (no), exempt (no) or lower rate (no) then it must be standard rated if it is a supply of goods or services, which it clearly is...

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RLI
By lionofludesch
15th Jul 2015 08:41

Key information

The key information is whether this is a proprietorial club or a non-profit making organisation.

The fact that it's limited by guarantee without a share capital implies the latter but, actually, is,in itself, neither here nor there.

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