The Anglia Ruskin Students Union, which is a registered charity, seems to have reached the end of the road with its appeals that its ’92 café bar’ is not a bar. The ARSU wanted to make use of the concession VAT Notice 709/1, and so treat its supplies of catering as exempt from VAT. Unfortunately the concession is not available to catering provided to bars. Whilst not widely applicable, this case does remind us that when relying on a concession, taxpayers must adhere to the precise requirements, otherwise the concession is not available, even if the more favourable VAT treatment it seemingly available to other taxpayers.