Setting up and running a charity – guidance

Charity fundraising events: exemptions

How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.

Detail

This guidance is for charities and qualifying bodies that raise money through fundraising events. It explains the conditions for direct tax and the VAT exemption that apply to fundraising events held on or after 1 April 2000.

It covers all fundraising events, including small scale events directly undertaken by charities and other qualifying bodies, as well as larger fundraising events organised by the trading subsidiaries of charities.

VAT Notice 701/1: charities, gives guidance on the VAT exemption for fundraising events held before 1 April 2000.