VAT refund schemes — charities | Tax Guidance

VAT refund schemes — charities

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers the special VAT refund scheme that applies to palliative care, air ambulance, search and rescue and medical courier charities.

For in-depth commentary on the legislation, see De Voil Indirect Tax Service V5.162D.

VAT refund scheme for charities - the basics

A special VAT refund scheme allows certain types of charity to recover the VAT that they incur in relation to their non-business activities.

The scope of the refund scheme is narrow as it applies only to palliative care, air ambulance, search and rescue and medical courier charities.

The mechanism by which the refund is claimed depends on whether a charity is VAT registered. VAT registered charities make a claim via their VAT returns whilst unregistered charities must submit a Form VAT126

Charities which qualify for the scheme

The special VAT refund scheme for charities is limited to certain types of charity. These are as follows:

Type of charity	Description
Palliative care charities	The main purpose of these types of charities is to provide palliative care under the supervision

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Trusts and Inheritance Tax

Transfer of assets to beneficiaries ― legal, administration and tax issues

Transfer of assets to beneficiaries ― legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more

Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more

Trusts and Inheritance Tax

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more

Autumn Budget 2024

��Ƶ