Hi everyone,

I am a member of the committee that runs a table tennis club in North London. We need advice on whether we should be VAT Registered. Legally we are not setup as a charity but are a Community Amateur Sports Club (CASC) which has HMRC Status and hence qualifies for specific tax reliefs. Our venue has a sports hall with 8 to 10 table tennis tables, and a lounge area for parents and other guests to wait in. We are a not-for-profit organisation. All surplus income is reinvested back into the club. We are controlled by our members through an elected committee at AGM's. We organise multiple table tennis sessions, for different age groups, to play table tennis, receive individual and group table tennis coaching, and run local and national table tennis tournaments. Whilst the club is primarily set up for use by members, we do also provide options for guests and visitors to play, and join in sessions, for a small additional fee. 

For VAT, the registration rules for CASCs are the same as for any business. Our latest estimate of total income is about £115k, which is above the VAT Threshold. There are two items that represent the bulk of our income. My understanding is that if either, or both, are VAT Exempt then our VAT Turnover would be below the threshold and hence we would not therefore need to be VAT registered. If both items are VATable then I believe we would need to be VAT registered.

1) The first item is the annual payments that members pay each year. This is their annual sports club membership fee. Having membership means that members have access to sessions where they can use our hall and tables to play table tennis. 

2) The second item is that we have sessions that are dedicated to coaching junior members, who represent the club at Local, National and International table tennis tournaments. Juniors are coached by professional coaches who are contracted by our club to provide coaching services. Parents pay a monthly fee which we use to cover the cost of bringing in those professional coaches. 

My first question is can anyone provide guidance on whether items 1 or 2 above are VAT Exempt, or VATable (nil or standard)?

Secondly how could we go about formally seeking advice on this matter so that I and my fellow committee members know for sure that we are compliant with VAT registration rules?

Many thanks in advance
Gordon