Officially

From the publisher, in order, with its history intact.

HM Revenue and Customs gov.uk

How VAT affects charities (VAT Notice 701/1)

Imported from official source

  • how a charity’s income is treated for VAT purposes
  • what VAT reliefs a charity can get on its purchases whether or not it’s registered for VAT

    • You can find an explanation of the terms used in this notice at section 9.

    Because of the diversity of activities undertaken by charities it is not possible to cover every situation within this notice, contact Charities and Community Amateur Sports Clubs.

    If you find that the area you’re interested in is not covered by this notice contact VAT general enquiries.

    You should read this notice if you’re either:

  • involved in a business who makes supplies to or has other dealings with charities

    • Because of the diversity of activities undertaken by charities it is not possible to list every relevant section of legislation. The areas of legislation offering specific reliefs to charities are as follows.

    The Value Added Tax Act 1994 Section 29A reduce rates goods and services listed in Schedule 7A to the Act.

    The supply to charities of fuel and power in buildings used by charities for non-business purposes is reduced-rated under Group 1 of Schedule 7A.

    The Value Added Tax Act 1994 Section 30 zero rates goods and services listed in Schedule 8 to the Act:

  • the supply to charities of talking books for the blind and disabled and wireless sets for the blind is zero-rated under Group 4 of Schedule 8
  • the first grant of a major interest in, and the construction of buildings to be used solely for a relevant charitable purpose is zero-rated under Group 5 of Schedule 8
  • the supply to charities of sea rescue equipment and of repair and maintenance to that equipment is zero-rated under Group 8 of Schedule 8
  • the supply to charities of aids for use by disabled people is zero-rated under Group 12 of Schedule 8
  • the supply of certain goods and services by and to charities or with funds provided by charities is zero-rated under Group 15 of Schedule 8

    • The Value Added Tax Act 1994 Section 31 exempts from VAT goods and services listed in Schedule 9 to the Act:

    This is an extract. The publication continues at the source.

    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/guidance/how-vat-affects-charities-notice-7011

    Officially imported this from HM Revenue and Customs’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.

    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    October 19, 2026 11:01
    Versions
    1 recorded
    Identity
    https://www.gov.uk/guidance/how-vat-affects-charities-notice-7011#2026-10-19T10:45:15Z

    Officially records where a publication came from, not whether it is true. Imported records are reproduced from an organization's own official source.