Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 3

Certain independent groups, non-profit making organisations and other bodies

Schedule 1 paragraph 3 exempts from VAT certain supplies made by independent cost-sharing groups, non-profit organisations, and cultural bodies.

• An independent group of persons carrying on exempt or non-taxable activities may form a shared-services entity to supply its members with necessary administrative services, provided each member is charged only its exact share of the joint expenses.
• Non-profit organisations supplying goods and services closely related to welfare and social security are exempt, as are non-profit bodies with political, trade union, religious, patriotic, philosophical, philanthropic or civic aims that supply goods and services to members for no payment other than a membership subscription.
• Non-profit organisations providing facilities for participation in sporting activities (including golf) or physical education activities, and services closely related to those facilities, are exempt from VAT.
• Cultural services and closely related goods supplied by a public body (from 1 July 2010) or by a cultural body recognised by the Revenue Commissioners are exempt, but this does not extend to supplies covered by paragraph 5(2) of the Schedule.