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Official guidance
VAT Charities

VCHAR3500 · Business and non-business: Charitable activities: Treatment of welfare services supplied below cost

  • VCHAR3520 · Origins of the relief
  • VCHAR3540 · How does the relief work?
  • VCHAR3560 · Calculating the cost
  • VCHAR3580 · Valuing the supply
  • VCHAR3600 · Is the welfare service available to all distressed people equally?
  • VCHAR3620 · What is a welfare service?
  • VCHAR3640 · What if a charity wants its welfare services to be business activity?
  • VCHAR3660 · What if a charity is uncertain whether it may satisfy the 15% subsidy test?
  1. Business and non-business: Charitable activities: Treatment of welfare services supplied below cost: contents
  2. Business and non-business: Charitable activities: Treatment of welfare services supplied below cost: What is a welfare service?

VCHAR3620 | Business and non-business: Charitable activities: Treatment of welfare services supplied below cost: What is a welfare service?

From HM Revenue & Customs · VAT Charities

You may encounter difficulty in establishing whether or not services can be regarded as welfare services. You will find guidance on the definition in Notice 701/2 (HMRC website) Welfare.

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