The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note covers the VAT treatment of advertising, printing and items related to donations that are supplied to charities. This note should be read in conjunction with the Zero-rated ― supplies of printed matter and Charities - overview guidance notes.
The VAT legislation provides for certain advertising services provided to a charity to be zero-rated.
For the meaning of charity in the context of this zero-rating, see the Charities ― overview. It should be emphasised that for the purposes of this zero-rating, supplies to a charity’s trading subsidiary do not qualify.
The VAT legislation says that the following types of supplies qualify for relief:
HMRC suggests that the relief covers all types of advertising on any subject including staff
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