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HMRC internal manual

VAT Charities

Activities commonly carried on (or income received) by charities

Where possible we have provided additional guidance to that available in Notice 701/1 HMRC website) Charities. In some instances additional information can be found elsewhere in departmental guidance.

Activity Further information
Admission to premises Notice 701/47 (HMRC website) Culture
Advertising services VCHAR11000
Affinity credit cards Notice 701/1 (HMRC wbsite) Charities 
Ambulance services VCHAR6000
Charity shops VCHAR7000
Catering Notice 709/1 (HMRC wesite) Catering take-away food 
Education, research and training Notice 701/30 (HMRC website) Education and vocational training 
Free export of goods VCHAR8000
Fund-raising VCHAR9000
Grants VCHAR10000
Hiring out charity buildings Notice 742 (HMRC website)
Land and Property     
  Museums and galleries Notice 998 (HMRC website) VAT refund schemes for national museums and galleries 
  Membership Notice 701/5 (HMRC website) Clubs and associations 
  Patron/supporter schemes Notice 701/1 (HMRC website) Charities 
  Sea rescue Notice 701/1 (HMRC website) Charities 
  Sports membership and events Notice 701/45 (HMRC website)
  Supplies of staff between charities Notice 701/1 (HMRC website) Charities 
  Welfare Paragraph 0 and Notice 701/2 (HMRC website) Welfare