In most cases, supplies not made by way of business will consist of:
• purely private, personal or hobby activities of private individuals; and
• supplies made by charities (or other similar not-for-profit bodies) for no or minimal consideration.
VAT does not apply to these supplies and VAT is not recoverable on costs associated with these activities.
Note: Individuals working in an employee capacity are not regarded as making any supply of goods or services to their employer.
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