Commentary

V4.171 Exemption—fund-raising events

Part V4 Exemption, zero-rating and reduced rates

V4.171 Exemption—fund-raising events

Fund-raising

V4.171 Exemption—fund-raising events

The exemption extended to fund-raising events is conferred by VATA 1994, Sch 9, Group 12. For HMRC's practice, see Notice 701/1/19 (charities), and Charity fundraising events: exemptions.

Scope of the exemption

The term 'fund-raising event' is not defined in the legislation. Prior to the changes effective from 1 April 2000, it was defined as 'a fête, ball, bazaar, gala show, performance or similar event which is separate from and not forming part of a series or regular run of like or similar events'. The current description merely states that it includes an event accessed by means of electronic communications1. HMRC's publications2 give the following examples:

  1.  

    •     A ball, dinner dance, disco or barn dance.

  2.  

    •     A performance – such as concert, stage production, and any other event which has a paying audience.

  3.  

    •     The showing of a film.

  4.  

    •     A fete, fair or festival.

  5.  

    •     A horticultural show.

  6.  

    •     An exhibition – such as art, history or science.

  7.  

    •     A bazaar, jumble sale, car boot sale, or a good-as-new

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