Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Charities

VCHAR7000 · Charity shops and sales of goods

  • VCHAR7100 · Introduction
  • VCHAR7200 · Sale of donated goods
  • VCHAR7300 · Charity shops
  • VCHAR7400 · Fairtrade items
  • VCHAR7500 · Dress exchange schemes
  • VCHAR7600 · Other types of sale
  • VCHAR7700 · Donations of Goods to Charities
  1. Charity shops and sales of goods: contents
  2. Charity shops and sales of goods: Introduction

VCHAR7100 | Charity shops and sales of goods: Introduction

From HM Revenue & Customs · VAT Charities

The sale of donated and bought in goods by a charity or its trading subsidiary is always a business activity. The VAT treatment of the supply will depend on the type of goods and how they are held out for sale.

Next
PrivacyTerms