Charities involved in education may be able to benefit from a number of VAT exemptions, but also need to be aware of the regulations around Gift Aid and the available relief on business rates.
Education charities may also be interested in anything relating to research.
- Business rates – Property wholly or mainly used for charitable purposes
- Charitable relief from Community Infrastructure Levy (CIL)
- Cost Sharing – VAT Exemption
- Donations and grants – VAT treatment
- Education and vocational training – VAT exemption
- Gift Aid
- Outsourcing by public bodies
- Primary-purpose trading
- Publicly-funded research – VAT implications
- Receipt of cross-border services
- Research and Development Tax Credit (RDEC)
- SDLT – Charity relief