Some supplies are zero-rated when supplied to a charity. Here the charity does not have to be registered for VAT to benefit from the zero-rating, but may be asked to give the supplier a certificate confirming eligibility for zero-rating. Various goods and services qualify for zero-rating, each with specific conditions attached.
Examples include: advertising, collecting tins, aids for disabled people, medical goods and services, and construction of new buildings if they are to be used for a relevant charitable purpose (so the activities in them will be funded by grants and donations only).
