VTUPB1100 - Trade unions and professional bodies: Background and law: European VAT law

Prior to the UK leaving the EU the UK had to ensure that the UK legislation reflected the EU legislation.

“Article 132(1)(l)” of “Directive 2006/112” provided exemption for:

(l) the supply of services and goods closely linked thereto for the benefit of their members in return for a subscription fixed in accordance with their rules by non-profit-making organisations with aims of a political, trade-union, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;