VAT Supply and Consideration

VATSC03383 - Identifying a supply: Supplies of goods for no consideration: Qualifying charitable donations: Value limits

VAT Act 1994, Schedule 4, paragraph 5A(2) sets two value limits, depending on the type of goods donated. 

The first is a limit of £200, which applies only to donations of the following: 

1. a household appliance; 

2. furniture; 

3. flooring (including carpets and rugs); 

4. a computer; 

5. a mobile phone; 

6. a tablet. 

For any other goods, the exception applies only if the item’s value does not exceed £100.