| Commentary

95 Taxation

| Commentary

95 Taxation

Charities have long been accorded widespread relief from direct taxes and rates, although there is no general exemption from taxation for charities. The main areas of relief are income tax1, capital gains tax2, corporation tax3, stamp duty4, stamp duty land tax5 and non-domestic rates in relation to premises occupied for charitable purposes6. The conditions for each relief vary although central to a number of the reliefs is the requirement that the funds of the charity are applied for charitable purposes7.

Charities also receive relief from the Climate Change Levy8 and the Community Infrastructure Levy9 alongside certain other reliefs from

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