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ZERO - RATED OUTPUTS
CHARITIES ONLY
- Sale of Donated goods (including in a Charity shop by a wholly
owned charitable company)
- Sale of Donated goods to Disabled people, people receiving Means
-Tested benefit
- Sale of Donated Goods that are of too poor a quality to be sold to
the general public.
FOR ALL ENTERPRISES
- Export of Goods Outside EU (cf: food and clothing to disaster
areas)
- Books, Booklets, Periodicals etc.
EXEMPT FROM VAT OUTPUTS
CHARITIES ONLY
- Income from "One-Off" Fundraising Events (maximum
allowed large events is 15)
- Supply of Spiritual Welfare in a Religious Community
- Supply of Transport for Sick or Injured persons in vehicles
specially designed for that purpose
- Certain non-for-profit Welfare Services
- Certain non-for-profit Educational & Training Services
FOR ALL ENTERPRISES
- Raffles & Lotteries
- Medical Services
- Property Rentals & Sale of Property
ZERO - RATED INPUTS
CHARITIES ONLY
- Adverts for fundraising and general items
- Non Business Use of a Building
- Aids for the use of the Handicapped (Chronically)
Medical & Veterinary Products and Equipment
FOR ALL ENTERPRISES
- Food
- Transport
- Children's Clothing
- Construction of NEW Buildings
- Books, Booklets, Periodicals etc.
EXEMPT FROM VAT INPUTS
CHARITIES ONLY
- Research / Education (e.g. Medical Research Charities)
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