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VAT Zero-rating on Charity Advertising

Updated 18/7/05

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This is one of our sample forms ready for use. We have an index of other forms on the site.

See our Taxation page for VAT contacts etc.


HM Revenue and Customs have issued guidance (Notice 701/58) on rules on the zero-rating of charity advertising. All advertising by charities is now covered, from 1st April 2000. Use the following form (adapted from Appendix E of the draft guidance) to help suppliers get it right! Or use it to give to charity advertisers if you produce or publish ads.

We have deleted the tick boxes for the extension of this relief to:

If these apply to you, re-insert after the details of goods/services, and ignore/delete the boxes relating to Group 15.


Charity advertising: Request for Zero-Rating

PART 1 - to be completed by the purchaser [* delete as appropriate]

I ............................................................................................(full name)

........................................................................... (status in organisation)

of ......................................................................... (organisation name)

.......................................................................................(org. address)

.............................................................................................................

Charity number ................................ (note 1)

declare that the above named charity is buying from/importing from

.................................................................................(name of supplier)

..............................................................................................(address)

the following which *is/are eligible for relief from VAT under item

8 or 8A

(advertising)

 

8B or 8C

(design, production of advert or related supply)

 

of Zero Rate Group 15:

................................................................................ (detail of service/goods)

......................................................................................

...................................................................................... (Signature)      /      /          (date)

*******************************************

The production of this certificate does not authorise zero-rating of the supply. It is the supplier's responsibility to ensure that the goods or services supplied are eligible before zero-rating them.

*******************************************

PART 2 - for use by the supplier

I have read the guidance in Customs and Excise VAT Notice 701/? and agree that the goods/services supplies described come within the category indicated.

..............................................................(signature)      /     /        (date)

This certificate should be retained by the supplier for production to the VAT office if requested.

NOTES (for example any steps taken to verify the declared particulars)

....................................................................................................

....................................................................................................

Suppliers Reference (eg invoice number) ............................. (note 1)

Note 1: this is not mandatory.