VYC2120 - Youth clubs: Youth Clubs and association of Youth Clubs: »Ê¹ÚÌåÓýapp meaning of youth club: Age of members
»Ê¹ÚÌåÓýapp Department has always considered that a ‘youth clubâ€� catered mainly for people under 21 and this term is now incorporated in the VAT Act 1994 [note 6 (b)]. Our interpretation of the term “mainlyâ€� is that a majority (50% plus one) of the membership must be under 21 to qualify. »Ê¹ÚÌåÓýapp majority qualification has not been tested in Tribunal.