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Court Rules Recreational Clubs Exempt from VAT on Membership Fees

  • Court outlaws VAT on membership fees for clubs
  • Membership fees and assessment dues are not sources of income for tax purposes
  • Fees are considered contributions to maintenance and operations of club facilities
  • VAT not applicable as fees are not for goods or services
  • Ruling aligns with similar decisions in other jurisdictions

Source: the-star.co.ke

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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