Commentary

V4.261 Overview of zero-rating of supplies made to or by charities and non-profit making bodies

Part V4 Exemption, zero-rating and reduced rates

V4.261 Overview of zero-rating of supplies made to or by charities and non-profit making bodies

Charities and non-profit making bodies

V4.261 Overview of zero-rating of supplies made to or by charities and non-profit making bodies

The zero-rating extended to supplies made to or by charities and certain non-profit-making bodies is conferred by VATA 1994, Sch 8, Groups 4, 15 and parts of Groups 8 and 12. The relevant provisions are summarised in the following table and described in the articles indicated.

DescriptionArticleAuthority (VATA 1994, Sch 8)
1Talking books and associated apparatusV4.262Group 4, item 1
2Wireless receiving sets and cassette playersV4.262Group 4, item 2
3Lifeboats and associated equipmentV4.251BGroup

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