VBNB60820 - Clubs and associations: Royal British Legion

»Ê¹ÚÌåÓýapp Royal British Legion is a three tiered organisation. »Ê¹ÚÌåÓýappre are some local variations but the basic structure consists of:

  • a national tier, responsible for general administration and various good works;
  • branches, predominantly concerned with welfare activities; and
  • local clubs, affiliated to the branches, who usually provide social activities or entertainments.

»Ê¹ÚÌåÓýapp various tiers of the organisation are separately liable to registration.

Subscriptions to the Royal British Legion should be split between exempt and zero-rated supplies. Many of the supplies made by the Royal British Legion will be exempt under Item 1(e), Group 9, Schedule 9 to the VAT Act 1994. However, Extra Statutory Concession 3.35 can be applied. »Ê¹ÚÌåÓýapp concession allows apportionment of subscriptions to reflect any taxable element such as zero-rated printed matter.

See Extra statutory concessions for more about this concession.