Commentary

V2.232 Business/non-business—voluntary service to the community

Part V2 Registration – deregistration

V2.232 Business/non-business—voluntary service to the community

V2.232 Business/non-business—voluntary service to the community

This paragraph examines the VAT status of activities undertaken as voluntary service to the community.

For an overview of VAT and business more broadly, see V2.201B.

Activities which amount to no more than a voluntary service to the community do not generally appear to amount to a business. Thus, an unincorporated association was held not to carry on a business where members provided blood to NHS hospitals for a fee (representing a contribution to administration expenses) charged by the association1.

HMRC regards a number of such supplies as being made otherwise than in the course or furtherance

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