VAT on subscriptions

Members of the British Association for Shooting and Conservation Ltd paid an annual subscription in return for which they received a magazine insurance cover an advisory service and representation for the sport.

It was common ground that part of the subscription related to the zero-rated supply of magazines and another to the exempt supply of insurance.

The association said that the rest should also be exempt as it fell within the sport exception and political or civic purposes exception under article 132 of the principle VAT directive 2006/112/EC (as amending the Sixth Directive).

The VAT tribunal decided the main aim of the association was the protection and advancement of the members’ interests including conservation land management and preservation of the countryside.

These were not sufficiently linked to participation in sport; the subscription income did not fall within the sport exception or political or civic purposes exception...