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Fundraising events VAT rules - helpsheet

The VAT exemption for charitable fund raising is based upon Article 132(1)(o) of the Principal EC VAT Directive. It is designed to allow charities, and other qualifying bodies, to exempt supplies of goods and services which they make as part of an event held to raise funds for their activities. The current UK law on the VAT exemption for fund-raising events is set out in Group 12, Schedule 9 of the Value Added Tax Act 1994.