VAT for Charities


VAT can sometimes feel like a minefield to accounting staff in a charity.  Is our income even within the scope of VAT? If it is, is it standard rate, zero rate or exempt?  Can we recover any input VAT?  If so, how do we calculate what can be recovered?

With reference to VAT legislation and also case law, this course will teach you the steps that are needed to determine whether or not income is within the scope of VAT, and, if so, the correct VAT rate. It will also explain when a charity can recover input VAT, and how to calculate how much can be reclaimed.

Course Outline

  • Overview of how VAT applies to a charity
  • How to determine the VAT treatment of charitable income
  • VAT reliefs available to charities, and how to claim them
  • Input VAT recovery: expenditure for a 'business' purpose
  • Input VAT recovery: partial exemption
61 Moseley Street
Manchester M2 3HZ
T: 0161 505 0236