VAT zero rates

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Zero rates means that the goods are still VAT-taxable, but the rate of VAT you must charge your customers is 0%. You still have to record zero-rated transactions in your VAT accounts and report them on your VAT Return.

There are no general charity zero rate reliefs. However, there are a number of targeted reliefs, some of which are available to all traders and others specifically for charities. A full list of zero rates can be found here and are explored further in the Tax Map.

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Latest on VAT zero rates

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Tax updates
Commentary
Consultations
Press releases

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Tax updates

Commentary

Consultations

Withdrawal of four Extra Statutory Concessions (ESC)
Following the Wilkinson case HMRC is reviewing all of its Extra Statutory Concessions (ESC) to determine whether they should be removed or incorporated into new legislation. HMRC published details of four...

10 January 2017
- Charity funded equipment for medical, veterinary etc uses – VAT zero rating

Press releases

Charity Tax Group responds to publication of European Commission Action Plan on VAT
The European Commission has adopted an Action Plan on VAT – Towards a single EU VAT area. It proposes a number of reforms to the VAT system, including, most importantly for charities,...

8 April 2016
- VAT zero rates

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VAT zero rates

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Latest on VAT zero rates

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Adecco case on the VAT treatment of temporary staff – Court of Appeal ruling

Relief for charities undertaking building works

Printed Mailing Packs – Update on VAT

HMRC comments on the zero rating of online charity advertising

Tax updates

HMRC comments on the zero rating of online charity advertising

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

Changes to rules on VAT relief on adapted motor vehicles for disabled wheelchair users

Commission to allow Member States to align VAT rates on e-books with printed publications

Commentary

Adecco case on the VAT treatment of temporary staff – Court of Appeal ruling

Printed Mailing Packs – Update on VAT

Consultations

Withdrawal of four Extra Statutory Concessions (ESC)

Press releases

Charity Tax Group responds to publication of European Commission Action Plan on VAT