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HMRC internal manual

VAT Charities

VCHAR4000 - Activities commonly carried on (or income received) by charities

Where possible we have provided additional guidance to that available in  Charities. In some instances additional information can be found elsewhere in departmental guidance.

Activity

Further information

Admission to premises

Culture

Advertising services

VCHAR11000

Affinity credit cards

 Charities 

Ambulance services

VCHAR6000

Charity shops

VCHAR7000

Catering

 Catering take-away food 

Distribution of donated goods VAT Notice 701/1  Charities

Education, research and training

 Education and vocational training 

Free export of goods

VCHAR8000

Fund-raising

VCHAR9000

Grants

VCHAR10000

Hiring out charity buildings

Land and Property 

Museums and galleries

 VAT refund schemes for national museums and galleries 

Membership

 Clubs and associations 

Patron/supporter schemes

 Charities 

Sea rescue

 Charities 

Sports membership and events

Sport 

Supplies of staff between charities

 Charities 

Welfare

Paragraph 0 and Notice  Welfare