VAT for charities

How to claim VAT relief

To get VAT relief you must give your supplier:

  • evidence that you’re a charity
  • a written declaration or ‘certificate’ confirming that you’re eligible for the relief

Evidence of charitable status

This can be either your:

  • Charity Commission registration number
  • letter of recognition from HM Revenue and Customs (HMRC)

Scottish and Northern Irish charities must provide their letter of recognition from HMRC.

Written declaration

You must give your supplier an eligibility declaration or certificate when they sell you goods or services at zero rate VAT. There are examples of declarations and certificates for different goods.

If you’re buying building or construction services at zero VAT, the certificate must follow a set format.

The written declaration or certificate should be separate from the order form or invoice for the goods or services your charity is buying.