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HMRC internal manual

VAT Charities

VCHAR7700 - Donations of Goods to Charities

Donations of donated goods.

From 1 April 2026, businesses do not have to account for VAT when they donate goods to charity in certain circumstances.

For full details please refer to Paragraph 5.5.5 in the guidance https://www.gov.uk/guidance/how-vat-affects-charities-notice-7011