VAT Notice 701/1: charities

This notice explains what a charity is and how VAT affects charities, how a charity's income is treated for VAT purposes and what VAT reliefs a charity can obtain on its purchases.



This notice was published in May 2004 and was partially updated in September 2014.

Published 28 October 2014
Last updated 28 October 2014 + show all updates
  1. Latest version of Notice 700/1 October 2014.
  2. First published.
  3. Updates 1 and 2 intregrated into this notice.