VAT is a complex transaction tax for charities because of the variety of charity activities, including fundraising and charging for services.

This guide steers you through the maze to the charity-specific aspects of VAT so that you gain an overview of how VAT affects your charity.

Latest version updated January 2021

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.