V3.262 Exports by charities

The export of goods by a charity is treated as a supply made by the charity in the UK and in the course or furtherance of a business carried on by it1. Any such supply is zero-rated by virtue of VATA 1994, Sch 8, Group 15, item 3.

The purpose of this provision is to ensure that a charity is entitled to credit for input tax incurred in relation to the goods exported2.

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