Notice 701/58: Goods or services supplied to charities (31 January 2019)
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
1.1 Who should read this notice
Charities and businesses which make supplies to charities. In particular this notice should be read by:
•suppliers of advertising services to charities
•suppliers of printed matter to charities
•suppliers of charity collection boxes
•suppliers of stickers and emblems used as charity lapel badges
1.2 What this notice is about
This notice explains which advertising services and closely related goods are zero-rated when supplied to a charity. It also explains which goods for the collection of donations can be zero-rated by concession.