Charities - VAT certificate table

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Charities - VAT certificate table
  • Table


The following table can be used to identify which VAT declaration needs to be completed in order to zero-rate a supply of goods / services to a charity. This table should be used in conjunction with the Charities - overview,Charities – funded medical equipment and Charities - funded medical equipment - list of applicable goods and services guidance notes.

CategoryPurchase / hire by eligible bodyPurchase / hire for donation to an eligible bodyImportation by an eligible bodyImportation for donation to an eligible body
Medical, scientifi

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