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Posted Tue, 06 Feb 2024 20:51:11 GMT by
We produce websites for charities, the primary purpose of these websites is to carry out their charitable purposes - either for fundraising or registering for charitable activities (e.g. rota's for volunteers). We create and host the websites for the charities at a discounted rate to volunteer a portion of our time and services. https://www.gov.uk/vat-charities/what-qualifies-for-relief states that items for charitable collection attract the VAT zero rate, but VAT Notice 701/58 states that websites for advertising can not be zero-rated. Is there some more guidance that can be applied when the website is not for advertising purposes?
Posted Wed, 14 Feb 2024 16:16:06 GMT by HMRC Admin 25 Response
Hi YingaTech,
Please speak to our Charities Team regarding this.
Please see below:
Charities and Community Amateur Sports Clubs
Thank you. 

 

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