A trade union could be any organisation of employees, workers, employers, independent professionals or traders which took upon itself representation of its members interests as against third parties, and any such is VAT exempt. Citations: Times 19-Nov-1998 Statutes: Sixth Council Directive 77/388/EEC Art 13(A)(1)(1) VAT, European Updated: 08 April 2022; Ref: scu.82384