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Find charity tax information

  • Tax type
  • Activity type

Tax type

  • VAT
    • Making Tax Digital for VAT
    • General VAT principles
    • Business vs Non-business
    • VAT Exemption
    • Partial Exemption
    • VAT zero rates
    • VAT reduced rates
    • Cross border transactions – VAT
    • Other VAT issues
  • Donations and Gift Aid
    • The Future of Gift Aid project
    • Gift Aid
    • Gift Aid Small Donations Scheme (GASDS)
    • Other giving by businesses
    • Gifts of pre-eminent objects
  • Income and Corporate taxes
    • Museums and Galleries Exhibition Tax Relief
    • Orchestra Tax Relief
    • Charity reliefs from income and corporate taxes
    • Non-charitable expenditure
    • Fundraising income
    • Gifts of shares and property
    • Income from land and property
    • Trading
    • Tax treatment of investment Income
    • Non-exempt income
    • Capital allowances
    • Transfer pricing
    • Worldwide debt cap
    • Theatre Tax Relief
  • Business rates
    • Business rates – Property wholly or mainly used for charitable purposes
    • Places of public religious worship
    • Specific situations
    • Possible opportunities for reducing the rating bill
    • Council Tax
  • Import Duties
    • Scientific Instruments
    • Donated medical equipment
    • Donated goods for the needy
    • Goods to help with disasters in the EU
    • Specific goods for disabled people – Import Duties
  • Capital Gains Tax
    • CGT – Relief for charities
    • Capital payments to a UK-resident charity from an offshore trust
    • Investment in an overseas resident company
  • Inheritance Tax
  • Stamp Duty
    • Stamp duty land tax
    • Stamp duty reserve tax
  • Employment Taxes
    • Overview of PAYE
    • Self-employment criteria and off-payroll working for charities
    • Directors and other office holders
    • Contracting with individuals’ own companies
    • Agencies
    • Benefits in kind and expenses
    • Termination payments
    • Volunteers
    • National Minimum Wage and National Living Wage
    • Payroll giving
    • Apprenticeship Levy
    • Guidance pages – Employment taxes
  • Climate Change Levy
  • Insurance Premium Tax
  • Lottery Duty and exemptions
  • Overseas taxes
    • Recovery of withholding tax for charities
    • Double Taxation Treaties
  • Community Infrastructure Levy (CIL)
    • Introduction of CIL by Local Authorities
    • The charging schedule
    • Qualifying ‘developments’ for the purpose of CIL
    • Liability to pay CIL
    • Charitable relief from Community Infrastructure Levy (CIL)
    • Clawback of charitable relief
    • Discretionary relief for exceptional circumstances
    • How CIL is spent
    • State aid considerations
  • Cross-border giving
  • Social Investment Tax Relief
    • Qualifying Social Enterprise
    • Nature of investment
    • Conditions to be met by the Social Enterprise
  • Research and Development Tax Credit (RDEC)
  • Anti-avoidance tax legislation
    • Fit and proper person guidance
    • Diverted Profits Tax
    • Transfer of corporate profits
    • General Anti-Abuse Rule (GAAR)
    • Disclosure of tax avoidance schemes (DOTAS)
    • Common Reporting Standard
    • Tainted Charity Donations
  • Annual Tax on Enveloped Dwellings
  • Appeals and disputes
  • Tax updates and guidance from Government Departments
  • Charity Governance
    • Publishing a tax strategy

Business activity

  • Advertising provided to third parties
    • Advertising – VAT zero rating
    • Barter transactions
    • Business rates – Property wholly or mainly used for charitable purposes
    • Business sponsorship/advertising – direct tax
    • Business vs Non-business
    • Charity reliefs from income and corporate taxes
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Goods connected with collecting donations – VAT zero rating
    • Non-charitable expenditure
    • Printed matter – VAT zero rating
  • Advertising/self-promotion
    • Advertising – VAT zero rating
    • Business v Non-business apportionment
    • Business vs Non-business
    • Goods connected with collecting donations – VAT zero rating
    • VAT zero rates
  • Arts/Cultural/Heritage
    • Allowing access to view charity property – Gift Aid
    • Business rates – Property wholly or mainly used for charitable purposes
    • Business sponsorship/advertising – direct tax
    • Charitable relief from Community Infrastructure Levy (CIL)
    • Corporate sponsorship compared to donations – VAT
    • Fundraising events – VAT exemption
    • Gift Aid donor benefits
    • Gifts of pre-eminent objects
    • Import Duties
    • Membership subscriptions – Gift Aid
    • Membership subscriptions – VAT
    • Museums and Galleries Exhibition Tax Relief
    • Orchestra Tax Relief
    • Primary-purpose trading
    • Specific goods for disabled people – Import Duties
    • Theatre Tax Relief
    • VAT refund schemes
    • VAT refunds for museums and galleries
  • Books
    • General VAT principles
    • Membership subscriptions – Gift Aid
    • Membership subscriptions – VAT
    • Package test and its use for fundraising items
    • Publications including books – VAT zero rating
    • Talking books for blind people – VAT zero rating
    • Trading
    • Use of trading subsidiaries and Gift Aid
  • Charity shops
    • Business rates – Property wholly or mainly used for charitable purposes
    • Charitable relief from Community Infrastructure Levy (CIL)
    • Consequences of non-primary-purpose trade
    • Cost allocation
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Donated goods – Gift Aid
    • Donated goods – VAT zero rating
    • General VAT principles
    • Gift Aid Declarations
    • Mixed primary and non-primary-purpose trading
    • Primary-purpose trading
    • Sale of donated goods
    • SDLT – Charity relief
    • Small trade concession
    • Trades carried out by beneficiaries
    • Use of trading subsidiaries and Gift Aid
  • Cost sharing
    • Cost Sharing – VAT Exemption
  • Donated Goods
    • Business rates – Property wholly or mainly used for charitable purposes
    • Donated goods – Gift Aid
    • Donated goods – VAT zero rating
    • Sale of animals
  • Education
    • 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
  • Employment
    • Agencies
    • Apprenticeship Levy
    • Apprenticeship Levy – Considerations for devolved administrations
    • Arts and culture charities – Employment taxes
    • Benefits and expenses – Checking systems
    • Benefits and expenses – Dispensation
    • Benefits in kind and expenses
    • Cars and other vehicles
    • Categorisation of Earners regulations
    • Connected charities – Apprenticeship Levy
    • Construction Industry Scheme
    • Contracting with individuals’ own companies
    • Directors and other office holders
    • Educational charities – Employment taxes
    • Employment Taxes
    • Foreign entertainers – Income tax
    • Furniture
    • Guidance pages – Employment taxes
    • Host employer rules
    • Intermediaries Legislation
    • Loans
    • Mobile phones
    • National Minimum Wage and National Living Wage
    • Overview of PAYE
    • P11D – Reporting of Benefits in Kind
    • Particular Benefits in Kind
    • PAYE settlement agreements
    • Paying the Apprenticeship Levy
    • Payrolling Benefits in Kind
    • Provision of accommodation
    • Public Sector Bodies – Employment taxes
    • Relocation benefits
    • Salary Sacrifice schemes
    • Self-employment criteria and off-payroll working for charities
    • Spending Apprenticeship Levy funds
    • Staff secondments
    • Supervision, direction or control
    • Telephones, Laptops and Other IT Equipment
    • Termination payments
    • Travel and subsistence payments
    • Trivial Benefits in Kind
    • Tronc schemes
    • Volunteers
  • Energy-saving materials
    • Energy saving materials – VAT reduced rate
    • Grant-funded installations – VAT reduced rate
    • VAT reduced rates
  • Equipment
    • Capital allowances
    • Capital Goods Scheme
    • Charity funded equipment for medical, veterinary etc uses – VAT zero rating
    • Clawback/payback – Partial Exemption
    • Donated medical equipment
    • Drugs, medicines and aids for the handicapped
    • General VAT principles
    • Mobile phones
    • Partial Exemption
    • Scientific Instruments
    • Specific goods for disabled people – Import Duties
    • Telephones, Laptops and Other IT Equipment
  • Foreign operations
    • Capital payments to a UK-resident charity from an offshore trust
    • Cross border transactions – VAT
    • Cross-border giving
    • Diverted Profits Tax
    • Double Taxation Treaties
    • European trade: reporting requirements
    • Export of goods – VAT zero rating
    • Import Duties
    • Investment in an overseas resident company
    • Overseas taxes
    • Place of supply rules
    • Provision of cross-border services
    • Purchase of goods cross-border
    • Receipt of cross-border services
    • Recovery of withholding tax for charities
    • Sale of goods cross-border
    • Tax treatment of investment Income
    • Worldwide debt cap
  • Fuel and power
    • Cars and other vehicles
    • Cross-border giving
    • Energy saving materials – VAT reduced rate
    • Grant-funded installations – VAT reduced rate
    • Reduced VAT rate on Fuel and Power
    • VAT reduced rates
  • Fundraising
    • Affinity credit cards
    • Business sponsorship/advertising – direct tax
    • Challenge Events – Tour Operators’ Margin Scheme (TOMS)
    • Charity reliefs from income and corporate taxes
    • Corporate sponsorship compared to donations – VAT
    • Cross-border giving
    • Direct Marketing
    • Discretionary relief for charities
    • Donated goods – Gift Aid
    • Donated goods – VAT zero rating
    • Donations and Gift Aid
    • Donations and grants – VAT treatment
    • Fundraising events – VAT exemption
    • Fundraising income
    • Gift Aid
    • Gift Aid Declarations
    • Gift Aid donor benefits
    • Gift Aid Small Donations Scheme (GASDS)
    • Gifts of shares and property
    • Goods connected with collecting donations – VAT zero rating
    • Grant-giving – VAT treatment
    • Membership subscriptions – Gift Aid
    • Membership subscriptions – VAT
    • Package test and its use for fundraising items
    • Payroll giving
    • Raffles and auctions – Gift Aid
    • Sponsored events – Gift Aid
    • Sponsored events – VAT
    • Tainted Charity Donations
    • Trading
    • Use of charity name and logo
  • Fundraising Events
    • Barter transactions
    • Business sponsorship/advertising – direct tax
    • Challenge Events – Tour Operators’ Margin Scheme (TOMS)
    • Charity reliefs from income and corporate taxes
    • Corporate sponsorship compared to donations – VAT
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Donated goods – VAT zero rating
    • Foreign entertainers – Income tax
    • Fundraising events – VAT exemption
    • Gift Aid donor benefits
    • Lottery Duty and exemptions
    • Package test and its use for fundraising items
    • Printed matter – VAT zero rating
    • Provision of cross-border services
    • Raffles and auctions – Gift Aid
    • Sponsored events – Gift Aid
    • Sponsored events – VAT
    • Use of trading subsidiaries and Gift Aid
  • Grant giving
    • Business vs Non-business
    • Common Reporting Standard
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Grant-giving – VAT treatment
    • Payments overseas
  • Grant making
    • Business vs Non-business
    • Common Reporting Standard
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Income and Corporate taxes
    • Non-charitable expenditure
    • Payments overseas
  • Import/export
    • Cross border transactions – VAT
    • Export of goods – VAT zero rating
    • Import Duties
    • Income and Corporate taxes
    • Overseas taxes
    • Specific goods for disabled people – Import Duties
  • Investment
    • Capital Gains Tax
    • CGT – Relief for charities
    • Charity reliefs from income and corporate taxes
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Disposal of property
    • Diverted Profits Tax
    • Gifts of shares and property
    • Income from land and property
    • Investment in an overseas resident company
    • Investment income – VAT treatment
    • Investment Management Fees
    • Non-charitable expenditure
    • Overseas taxes
    • Recovery of withholding tax for charities
    • SDLT – Charity relief
    • Stamp duty reserve tax
    • Tax treatment of investment Income
  • Litigation
    • Appeals and disputes
  • Lotteries
    • Charity reliefs from income and corporate taxes
    • Lottery Duty and exemptions
    • Raffles and auctions – Gift Aid
  • Medicine and handicapped aids
    • Charity funded equipment for medical, veterinary etc uses – VAT zero rating
    • Donated medical equipment
    • Drugs, medicines and aids for the handicapped
    • Specific goods for disabled people – Import Duties
    • Substances used in medical research
    • Talking books for blind people – VAT zero rating
    • VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
    • VAT zero rates
  • Membership
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Gift Aid
    • Gift Aid donor benefits
    • Import Duties
    • Membership subscriptions – Gift Aid
    • Membership subscriptions – VAT
    • Trading
    • VAT Exemption
  • Non-charitable expenditure
    • Business rates – Property wholly or mainly used for charitable purposes
    • Charity reliefs from income and corporate taxes
    • Goods connected with collecting donations – VAT zero rating
    • Non-charitable expenditure
    • Printed matter – VAT zero rating
    • Provision of cross-border services
  • Property- development
    • Buildings and construction – VAT zero rating
    • Business rates
    • Capital Gains Tax
    • Capital Goods Scheme
    • Charitable annexes
    • Community Infrastructure Levy (CIL)
    • Construction of new buildings – VAT zero rating
    • Energy saving materials – VAT reduced rate
    • Grant-funded installations – VAT reduced rate
    • Insurance Premium Tax
    • Land and buildings and the option to tax
    • Overseas taxes
    • Relevant Charitable Purpose / Relevant Residential Purpose – change of use
    • Residential conversions, renovations and alterations – VAT reduced rate
    • Stamp Duty
    • Stamp duty land tax
    • VAT reduced rates
  • Property- direct
    • Annual Tax on Enveloped Dwellings
    • Business rates
    • Capital allowances
    • Capital Gains Tax
    • Capital Goods Scheme
    • Charitable annexes
    • Community Infrastructure Levy (CIL)
    • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
    • Energy saving materials – VAT reduced rate
    • Grant-funded installations – VAT reduced rate
    • Land and buildings and the option to tax
    • Overseas taxes
    • Partial Exemption
    • Protected buildings
    • Reduced VAT rate on Fuel and Power
    • Relevant Charitable Purpose / Relevant Residential Purpose – change of use
    • Residential conversions, renovations and alterations – VAT reduced rate
    • Sale of donated land
    • Stamp Duty
    • VAT Exemption
    • VAT reduced rates
  • Property- heritage
    • Allowing access to view charity property – Gift Aid
    • Annual Tax on Enveloped Dwellings
    • Approved alterations of a protected building
    • Business rates
    • Capital Gains Tax
    • Capital Goods Scheme
    • Energy saving materials – VAT reduced rate
    • Grant-funded installations – VAT reduced rate
    • Protected buildings
    • Reduced VAT rate on Fuel and Power
    • Residential conversions, renovations and alterations – VAT reduced rate
    • Stamp duty land tax
    • VAT reduced rates
  • Research
    • Buildings and construction – VAT zero rating
    • Charity funded equipment for medical, veterinary etc uses – VAT zero rating
    • Climate Change Levy
    • Partial Exemption
    • Publicly-funded research – VAT implications
    • Research – VAT treatment
    • Research and Development Tax Credit (RDEC)
    • Substances used in medical research
  • Search and rescue
    • Insurance Premium Tax
    • Lifeboats – VAT zero rating
    • Marine fuel – VAT zero rating
    • Outsourcing by public bodies
    • VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
  • Secondment
    • Insurance Premium Tax
    • Overseas taxes
    • Staff secondments
  • Trading
    • Business vs Non-business
    • Climate Change Levy
    • General VAT principles
    • Non-charitable expenditure
    • Trading
  • Welfare
    • Partial Exemption
    • Supply of welfare services below cost – VAT treatment
    • Talking books for blind people – VAT zero rating
    • VAT Exemption
    • VAT refund scheme for hospices
    • VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
    • Welfare – VAT exemption
  • Working overseas
    • Apprenticeship Levy
    • Common Reporting Standard
    • Export of goods – VAT zero rating

Home » Education » Activity types » Page 2

Education

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.

Related topics

  • 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

Activity types

  • Advertising provided to third parties
  • Advertising/self-promotion
  • Arts/Cultural/Heritage
  • Books
  • Charity shops
  • Cost sharing
  • Donated Goods
  • Education
  • Employment
  • Energy-saving materials
  • Equipment
  • Foreign operations
  • Fuel and power
  • Fundraising
  • Fundraising Events
  • Grant giving
  • Grant making
  • Import/export
  • Investment
  • Litigation
  • Lotteries
  • Medicine and handicapped aids
  • Membership
  • Non-charitable expenditure
  • Property- development
  • Property- direct
  • Property- heritage
  • Research
  • Search and rescue
  • Secondment
  • Trading
  • Welfare
  • Working overseas
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