The A-Z of VAT for charities
VAT is charged on taxable supplies of goods and services. Different rates of VAT are applied to different sorts of supplies, and some are exempt from VAT. Also, many charities undertake non-business activities, which can add to the confusion over how VAT should be handled.
The “A to Z of VAT for Charities” guide, developed by Constable VAT Consulting LLP (CVC), acts as a point of reference for charities.
Using this guide alongside HMRC guidance can help charities understand what VAT rules are applied in particular situations, and under certain circumstances. It may also help with identifying areas of VAT risk and opportunities.
For help and advice on the VAT aspects of transactions, or if you have a general VAT enquiry, contact Elizabeth Irvine.