Charity VAT
💰 Donations — outside scope (no supply in return). No output VAT. No input restriction on costs funded by donations.
🎪 Fundraising events — standard-rated if consideration received. Gala dinners, charity auctions = taxable supplies.
🏪 Charity shops — standard-rated. Selling donated goods = standard supply of goods. Must register if above threshold.
📋 Membership fees — if benefits received = standard-rated. If purely for right to be member (no benefits) = outside scope.
🏠 Service delivery — charitable services are NOT automatically exempt. Education, healthcare may qualify for specific exemptions.