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

Printed Mailing Packs – Update on VAT
- Graham Elliott
Charities and their advisers will vividly recall the events of 2014 and 2015 when HMRC dropped the bombshell that ‘print companies’ which supplied the full service of producing and delivering...

17 April 2018
- Printed matter – VAT zero rating

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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Relief for charities undertaking building works

Printed Mailing Packs – Update on VAT

HMRC comments on the zero rating of online charity advertising

Greenisland Football Club VAT case

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

Printed Mailing Packs – Update on VAT

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