04 September 2019
Services:
Supporting our Voluntary, Community & Social Enterprise Sector
VAT Refunds for Charities
Find out more about VAT refunds for charities. Could you can get a refund on goods and services under a VAT Refund Scheme if you’re a qualifying charity. HMRC have issued a new notice regarding VAT refunds for qualifying charities. The HMRC notice applies to the following charities:
- Palliative care charities,
- air ambulance charities,
- search and rescue charities,
- medical courier charities.
You must fulfill the qualifying charities defined by HMRC – check here. Qualifying charities can claim a refund of VAT incurred on most goods and services supplied to them on or after 1 April 2015 and which relate to their non-business activities. In general charities not included in sections 33C and 33D cannot recover VAT they incur on their non-business activities. .
VAT you can reclaim under the scheme
If you’re a qualifying charity you can claim a refund of VAT incurred on most goods and services (including non-business activities) supplied to you within the last 4 years, as long as they were supplied on or after 1st April 2015. This extends to UK VAT incurred on:
- the supply to you of goods or services
- goods imported from a country outside the EU
- goods acquired from another EU member state
Even if you are currently not VAT registered, then you may still be able to reclaim VAT incurred on your non-business activities if you meet the qualifying criteria.
What reliefs are available for other charities?
Click here to find out what VAT refunds are available for other charities who do not qualify for this scheme.
Haines Watts
Haines Watts works with a wide range of Charities and Not-for-Profit organisations. To find out more visit our website here. If you are in one of the 4 charities sectors this notice applies to then please give us a call and speak to one of our team. We can help you to find out what VAT you can claim under this scheme give us a call on 01379 640555 and speak to one of our team. Visit our website here to find out more about the team at Haines Watts.
