Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Charities

HM Revenue & Customs
, see all updates

Business and non-business: Charitable activities: Introduction

Charities engage in a wide range of activities. Some charitable activities are regarded as business for VAT purposes, while others are not. The purpose of this section is to provide detailed guidance on business/non- business issues that affect charities. To that end it will cover the following areas:

  • some common business and non-business activities of charities
  • the meaning of “below cost”
  • the meaning of “otherwise than for profit”
  • some specific non-business issues.