United Grand Lodge of England: Freemasonry Subscriptions Not Exempt from VAT

• Freemasonry subscriptions are not VAT exempt
• Relief is one of the three Grand Principles of Freemasonry
• Freemasons support charities and other Freemasons in need
• The First-tier Tribunal ruled that supporting other Freemasons is a form of self-insurance, not philanthropy
• The Upper Tribunal confirmed this decision
• The United Grand Lodge of England’s argument that Relief is a philosophical aim was rejected
• Relief was considered a separate and equally important aim of Freemasonry
• Supporting other Freemasons was deemed inward looking and lacking benevolence towards mankind at large
• The Upper Tribunal remade the First-tier Tribunal’s decision that VAT is due on membership fees.

Source: taxscape.deloitte.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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