BB/9/96 VAT and charity advertisingBusiness Brief, Issue 9. 24 May 1996Following a recent VAT tribunal decision concerning charity advertising, Customs and Excise will no longer accept that recruitment advertisements for paid staff are eligible for zero-rating even if they contain a “qualifying” message. This means that unless an advertisement's primary purpose is making known the objects of a charity, the reasons for the objects of a charity, or for raising money for the charity, it does not come within the scope of the relief.This decision reverses the liability decision given in Business Brief 1/95 dated 11 January 1995 and
Business Brief, Issue 9. 24 May 1996
Following a recent VAT tribunal decision concerning charity advertising, Customs and Excise will no longer accept that recruitment advertisements for paid staff are eligible for zero-rating even if they contain a “qualifying” message. This means that unless an advertisement's primary purpose is making known the objects of a charity, the reasons for the objects of a charity, or for raising money for the charity, it does not come within the scope of the relief.
This decision reverses the liability decision given in Business Brief 1/95 dated 11 January 1995 and
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.