VAT guidance for charities and not-for-profit organisations

VAT for charities and not-for-profit organisations: introduction What VAT reliefs and exemptions are available on expenditure or income, whether you should register for VAT

VAT treatment of common types of charity income What income for charities and not-for-profit organisations is taxable, exempt or outside the scope of VAT

How VAT applies to fundraising events How charities and not-for-profit organisations can be exempt from charging VAT on fundraising events that meet certain conditions

VAT reliefs on charity purchasesWhat goods and services are VAT zero-rated or reduced-rated when purchased by charities

Zero-rated VAT on charity-funded equipment What goods and services qualify for zero-rating if bought with charitable funds by or for certain types of organisation

Reduced rate VAT on fuel and power used for charity non-business use Who qualifies for reduced rate VAT, working out the split between business and non-busines use, what types of supply qualify

How charities can import goods VAT-freeWhat types of goods can be bought VAT-free and who can import them

Charging VAT if you make supplies to charitiesSupplying goods to charities at a reduced or zero rate of VAT, checking that the charity and your supplies qualify for relief