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 reviewed 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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VAT zero rating of e-publications to be effective from 1 May 2020

VAT and digital advertising – update from HMRC

VAT on lost space of bathroom and washroom conversions for disabled people

VAT zero rating of transport of disabled passengers

Tax updates

VAT zero rating of transport of disabled passengers

Updated HMRC guidance on zero rating for charity funded equipment for medical and veterinary uses

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

Commentary

Upper Tribunal decision in the Greenisland FC VAT case

Church Annexe – HMRC tries to turn up the heat

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