VCHAR3100 | Business and non-business: Charitable activities: Business and non-business activities of charities

In order to both safeguard the revenue and assist charities in their administration of VAT you will need to cover the following points:

• that the implications of business and non-business activities are understood in the context of an individual charity

• that you have identified activities performed by the charity rather than the sources of income received

• that you have identified if income relating to activities is a donation or a consideration for goods or services supplied.