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HMRC internal manual

VAT Charities

Charity shops and sales of goods: Fairtrade items

Many charity shops sell Fairtrade goods, ranging from foodstuffs to toys. Although the Fairtrade organisation is itself a charity whose aim is to ensure that the initial provider of the goods receives an economic return for their labour, the goods are bought in by the charity selling them. This means that the goods will normally be standard-rated, unless the goods are zero-rated by statute (such as tea bags).