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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Zero-rating—charities and non-profit making bodies / V4.266A Donated goods, exports, advertising, medicinal products etc
Commentary

V4.266A Donated goods, exports, advertising, medicinal products etc


Part V4 Exemption, zero-rating and reduced rates

This paragraph examines the items which are zero-rated by virtue of VATA 1994, Sch 8 Group 15, Items 1–10. These items cover a number of supplies made both to and by charities. In particular, the paragraph considers:

  1. Ìý

    •ÌýÌýÌýÌý the supply of donated goods (Items 1, 1A)

  2. Ìý

    •ÌýÌýÌýÌý the donation of goods (Item 2)

  3. Ìý

    •ÌýÌýÌýÌý exports (Item 3)

  4. Ìý

    •ÌýÌýÌýÌý movements of goods between Great Britain and Northern Ireland (Item 3A)

  5. Ìý

    •ÌýÌýÌýÌý relevant goods (Items 4–7)

  6. Ìý

    •ÌýÌýÌýÌý media advertising (Items 8, 8A, 8B, 8C)

  7. Ìý

    •ÌýÌýÌýÌý medicinal products for care, treatment or research (Items 9 and 10)

A number of definitions are relevant to these items. Definitions relevant to VATA 1994, Sch 8, Group 15 are covered at V4.266.

For an overview of zero-rating in connection with charities and non-profit bodies more broadly, see V4.261.

Supply of donated goods (Items 1, 1A)—donated goods, advertising and medicinal products (zero-rating)

A supply of goods is zero-rated

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