the provision of membership benefits by clubs, associations and similar bodies in return for a subscription or other consideration

Non-business activities are often financed largely from grants or donations. As long as those making the grants or donations receive no direct benefit in return, this income is not the consideration for any supply and is outside the scope of VAT. To find out when you can rely on that information or advice, see the guide When you can rely on information or advice provided by HMRC. 2.6 Extra-statutory concessionsGoods and services supplied in these circumstances are not true gifts and VAT is due on the basis explained in paragraph 7.4. See Business promotions (VAT Notice 700/7) or the special rules for this kind of supply. 8.9.3 Gifts on which VAT is not due Powders and mixes for making ice creams and similar frozen products, including incomplete mixes and emulsions used by the trade and fruit syrups sold in plastic tubes for home freezing as ice lollies put a car on which you claimed input tax (because it was to be used as a taxi, for self-drive hire or giving driving instruction) to some other use Purely private or personal activities are non-business. Many charities, philanthropic and voluntary bodies and other non-profit making organisations have non-business activities. For example, these may all be non-business activities: If the person who is registered is a corporate body, you may still be able to reclaim VAT from before it was incorporated.Read paragraph 11.4. 11.4 Rules for reclaiming VAT on supplies before incorporation

If as an agent, you charge a customer a booking fee, for example, for making a hotel reservation, then the fee is consideration for making the booking, this does not change if the customer does not take up the hotel room. 8.13.2 Guarantees or insuranceWhere, however, you supply together a minor standard-rated item with a main zero-rated food item you can treat the supply as a single supply of the main zero-rated item where the standard-rated item: are a motor manufacturer, vehicle converter or vehicle dealer and use a motor car in your business (read Motoring expenses (VAT Notice 700/64))