Attribution of input tax

Costs linked not just to exempt supplies

Income linked with cost of new rugby pitch

Charities

Collection boxes

Design and production

Excluded items

Generally

Goods used in connection with collecting monetary donations, concession

Lapel stickers and tokens

Media, examples

Non-business advertising

Pay-per-click (PPC) advertising

Printed stationery

Supply

Zero-rating

Zero-rating certificates

Content, planning

Newspapers

Other than through newspapers

Zero-rating

Charity

Newspaper advertising by estate agents on behalf of clients

Property guide

Rugby programmes