CTG Newsletter – 3 April 2017

New guidance and forms for VAT zero rating of adapted motor vehicles for disabled people

The Government has implemented a number of changes relating to the VAT zero-rating for the purchase of adapted motor vehicles for eligible disabled users. This includes a new VAT Notice 1002 and new forms: VAT1615A, for customers (users, charities or other eligible bodies) to claim relief ; VAT1617A, for suppliers to provide information about supplies made. Further information can be found here.

Payroll Giving analysis published

The Charities Aid Foundation (CAF) has published an analysis of its Payroll Giving scheme, 30 years after Give As You Earn scheme was set up. The results have found that employees have donated more than £1.3 billion directly to charities through the scheme.

Charity accounts templates launched

The Charity Commission, in collaboration with Companies House, has launched a series of accounts templates to help trustees of charitable companies with an income of under £500,000 prepare their accounts.

Tampon Tax Fund recipients announced

The Minister for Civil Society Rob Wilson has announced the 70 organisations that will receive a share of £12m from the Tampon Tax Fund(first announced in the Spring Budget 2017). This funding brings the total of investment awarded from the Tampon Tax Fund to £15m in 2016 and 2017.

Institute for Apprenticeships

The new Institute for Apprenticeships will start its first official working day today. Independent from government, the Institute, which is to be chaired by Antony Jenkins, has been launched to ensure that all apprenticeships are top quality and deliver the skills that employers need. It will further support the government’s commitment to deliver 3 million quality apprenticeships by 2020. The Institute launches ahead of the apprenticeship levy coming into force on Thursday (6 April 2017).

Dates for your diary

6 April 2017

• New Off-payroll working rules for public sector employers come into force
• Apprenticeship Levy payments will be collected by HMRC via PAYE from April
• Provisions in the Small Charitable Donations Act 2017 will be effective
• Provisions in the Donations to Charity (Gift Aid Declarations) Regulations 2016  affecting Gift Aid and intermediaries will be effective
• The Social Investment Tax Relief will be enlarged
• Benefits-in-kind provided under a salary-sacrifice scheme to be limited in many cases

27 April 2017

Gift Aid practical issues working group meeting – for more information and to express your interest in this group contact info@charitytaxgroup.org.uk (charities only)

4 May 2017 

• Charity Tax Updates event in Leeds

19 June 2017

• Charity Tax Updates in Birmingham (save the date)

Consultations and case law tracker

CTG will be preparing responses to a number of important consultations over the next few months. Our consultation responses rely on input from members and we would encourage you to send us your thoughts, and where relevant submit your own consultation response. The deadlines for forthcoming consultations are outlined below. Please send your feedback via the relevant consultation page on the CTG website or to info@charitytaxgroup.org.uk.

• Ongoing – Insurance Premium Tax survey (CTG)
• Ongoing – Discretionary Charity Business Rates Relief (CTG)
• 7 April 2017 – £300m discretionary rates relief fund (DCLG)
• 11 June 2017 – Making Tax Digital: sanctions for late submission and late payment (HMRC)
• 30 June 2017 – VAT review (Office for Tax Simplification)

CTG’s VAT case law tracker can be accessed here.

CTG Newsletter Archive

Members can catch up on CTG’s recent newsletters using the links below:

• CTG Newsletter – 31 March 2017
• CTG Newsletter – 27 March 2017
• CTG Newsletter – 23 March 2017
• CTG Newsletter – 21 March 2017
• CTG Newsletter – 17 March 2017
• CTG Newsletter – 15 March 2017
• CTG Newsletter – 13 March 2017
• CTG Spring Budget Update – 8 March 2017

CTG Commentaries

Read our expert commentary pieces and leave your comments and queries:

• Adecco appeal on the VAT treatment of temporary workers dismissed (Graham Elliott)
• AG Opinions on the VAT cost-sharing exemption – implications for charities (Graham Elliott)
• Have you paid enough tax to cover your Gift Aid donations? (Kevin Russell)
• Off-payroll working: Major changes from April 2017 (Susan Ball)
• Holding companies are required to raise management fees in order to ensure VAT recovery (Dermot Rafferty)
• Update on “Economic Activity” and the fate of the Lord Fisher test (Graham Elliott)
• Filing charity trading subsidiary tax returns and charity accounts (Justin Bevan)
• Durham Cathedral VAT case and Sveda – implications for charities (Graham Elliott)
• Hire fees for stalls at fairs – implications of the Kati Zombory-Moldovan case (Graham Elliott)
• Common Reporting Standard – Top 10 tips for charities (Alana Petraske)
• Charity Authorised Investment Fund (CAIF) launched (Grania Baird)
• Longridge on the Thames VAT case – implications for charities (Graham Elliott)
• Implications of Brexit for charity tax (John Hemming)
• Implications of the Hallé case for the philanthropic exemption (Graham Elliott)
• Helping you find your way – the new Charity Tax Group website (John Hemming)

Please contact us at info@charitytaxgroup.org.uk if you would be interested in contributing a commentary piece.

CTG website

Do you have colleagues/friends in other charities that would benefit from receiving CTG’s newsletters? If so, please share this link to a page with full details about membership. Thank you again for supporting CTG in 2017.

Charity and Observer Members are reminded that their membership is on an organisational basis and that there is no limit of the number of subscribers to the website per organisation. If you think a colleague would benefit from getting access to the website and newsletters directly, please encourage them to register online at www.charitytaxgroup.org.uk/join-us/ selecting your organisation from the drop-down box.

CTG Conference and Annual Review

Members are reminded that all of the presentation slides from the recent CTG Tax Conference can be downloaded here.

CTG has also published its Annual Review, which focuses on the work that the organisation has done to extend its reach in the last year, particularly through the launch of its new website.