Commentary

RCB/25/10 VAT— pay-per-click charity advertisements

Part V16 Forms and other HMRC material

RCB/25/10 VAT— pay-per-click charity advertisements

RCB/25/10 VAT— pay-per-click charity advertisements

Revenue & Customs Brief, Issue 25. 7 June 2010

This Revenue & Customs Brief explains our revised policy on the VAT treatment of pay-per-click (PPC) charity advertising on sponsored links and other associated services.

Background

PPC is used by organisations on search engines such as Google to encourage searchers to click on the organisation's link in priority to any other links on the results page following a search. The organisation pays the search engine provider an agreed amount each time their website is accessed through the sponsored link.

Supplies of advertisements for charities, when placed on a third party's

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial