Some believe that charities are exempt from all taxes. This is incorrect. Merely possessing charitable status gives no general right to relief from VAT. Exceptionally, an amount equivalent to certain output tax might be donated by the government to a charity, e.g. the VAT on sales of:
(1)the 2015 Crowded House’s charity single, a re-release of ‘Help is Coming’;
(2)the Band Aid Ebola single;
(3)the 2011 Military Wives Choir single;
(4)the 2010 Haiti earthquake appeal single;
(5)the X-Factor Christmas charity single; and
(6)the Hillsborough single ‘He Ain't Heavy, He’s My Brother’.
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