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HMRC internal manual

VAT Books

From
HM Revenue & Customs
Updated
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Books: Supplies of Printed advertising matter made to charities

Certain items of printed matter may qualify for zero-rating under Group 15 to Schedule 8, as supplies of charity advertising and closely related goods or goods connected with collecting donations, when supplied to charities. To consider whether zero-rating is appropriate please consult Notice 701/58 Charity advertising and goods connected with collecting donations.