Benefits provided in return, value of supply

Cases

Donational element in members' subscriptions

Life membership: no supply to donor as no direct link

Nominal benefit for donation

Solicited money by music player in public place

Tips, official guidance

Charities

Admission charges: direct tax Gift Aid scheme

Fund-raising events

Generally

Genuine donations

Goods or services

Non-supplies/outside scope of VAT

Charities, sale, letting or export

Clubs

Local authorities receiving from private individuals or businesses

Payments made by rugby players to kitty

Tips

Official guidance