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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. Donations of Goods to Charities

VCHAR7700 | Donations of Goods to Charities

From HM Revenue & Customs · VAT Charities

Donations of donated goods.

From 1 April 2026, businesses do not have to account for VAT when they donate goods to charity in certain circumstances.

For full details please refer to Paragraph 5.5.5 in the guidance https://www.gov.uk/guidance/how-vat-affects-charities-notice-7011

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