V4.261 Overview Of Zero-Rating Of Supplies Made To Or By Charities And Non-Profit Making Bodies

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Zero-rating—charities and non-profit making bodies / V4.261 Overview of zero-rating of supplies made to or by charities and non-profit making bodies

Commentary

Part V4 Exemption, zero-rating and reduced rates

V4.261 Overview of zero-rating of supplies made to or by charities and non-profit making bodies

The zero-rating extended to supplies made to or by charities and certain non-profit-making bodies is conferred by VATA 1994, Sch 8, Groups 4, 15 and parts of Groups 8 and 12. The relevant provisions are summarised in the following table and described in

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V5.137 Person to whom a VAT assessment must be notified

V17.140 Free zones/freeports

V23.102 Drinks that are liable to SDIL

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.306 Valuation for import VAT

V3.512 Meaning of 'VAT invoice'

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V3.524 Construction industry authenticated receipt

V1.241 Interpretation and construction of VAT legislation

V5.162A VAT refunds for museums and galleries

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V16.886 VAT—the VAT treatment of share registration services

V3.533 Margin scheme—the auctioneers' scheme

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

VAT 1614A Notification of an option to tax – Option to tax land and property

��Ƶ