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

Consultations

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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Reduced VAT rate for e-publications approved by European Parliament

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

ECOFIN debates proposal to extend reduced VAT rate to e-publications

CJEU case on VAT and e-books

Tax updates

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

HMRC VAT Notice on charity advertising updated

Commentary

Consultations

Proposed withdrawal of Extra Statutory Concessions (ESC)

Reduced VAT rates for e-books

Press releases

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