![]() A grant or donation can have certain conditions attached to it as to what it can be used for but the conditions do not necessarily make it consideration for a supply because nothing specific is being provided to the funder in return for the payments. For more information charities should read HMRC Manual VATSC50400. This is because this income is freely given with no strings attached and is treated by the charity as a gift. Package test and its use for fundraising itemsĭonation and grant income is not consideration for a supply and is a non-business activity that falls outside the scope of VAT.Goods connected with collecting donations – VAT zero rating.Gift Aid Small Donations Scheme (GASDS).Corporate sponsorship compared to donations – VAT.Charity reliefs from income and corporate taxes.Challenge Events – Tour Operators’ Margin Scheme (TOMS).Business sponsorship/advertising – direct tax.Telephones, Laptops and Other IT Equipment.Self-employment criteria and off-payroll working for charities.Public Sector Bodies – Employment taxes.National Minimum Wage and National Living Wage.Educational charities – Employment taxes.Contracting with individuals’ own companies.Connected charities – Apprenticeship Levy.Benefits and expenses – Checking systems. ![]() Arts and culture charities – Employment taxes.Apprenticeship Levy – Considerations for devolved administrations.
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