Upper Tribunal Rules Freemason Subscription Fees Do Not Qualify for VAT Exemption

• The Upper Tribunal has ruled that Freemason subscription fees do not qualify for VAT exemption.
• The case involved the United Grand Lodge of England (UGLE) and its supplies to members in return for subscription fees.
• UGLE is the oldest Grand Lodge of Freemasons in the world and represents Freemasonry in England, Wales, and the Channel Islands.
• UGLE has control over the Lodges and the practice of Freemasonry, with an annual income of £13m and net assets of £70m.
• UGLE made claims for repayment of VAT on membership subscription fees, but the claims were rejected by HMRC.
• The First Tier Tribunal upheld HMRC’s decision, stating that UGLE had multiple main aims and did not qualify for VAT exemption.
• The FTT determined that UGLE’s provision of relief and support to Freemasons and their dependents was the more important aim during the relevant period.
• As a result, the services supplied by UGLE were not exempt from VAT.

Source: ey.com

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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