VBNB60820 - Clubs and associations: Royal British Legion

The Royal British Legion is a three tiered organisation. There 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.

The 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. The concession allows apportionment of subscriptions to reflect any taxable element such as zero-rated printed matter.

See Notice 48 Extra statutory concessions for more about this concession.