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HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
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Advertising

The supply of advertising by a charity is normally taxable at the standard rate. However there are some exceptions to this rule which are set out in Notice 701/1 (HMRC website) Charities. One exception is the sale of advertising space to another charity. This can be treated as zero-rated if supplied to another UK charity - for details see Notice 701/58 (HMRC Website) Charity advertising and goods connected with collecting donations.