What are the VAT implications of fundraising events?

All income in connection with a qualifying fundraising event is exempt from VAT (and income or corporation tax).

To qualify as an exempt fundraising event, it must be an event organised by a charity and the primary purpose of the event must be to raise money, and promoted as such and be held no more than 15 times in a 12 month period.  The exemption covers admission charges, sponsorship for the event, the sale of goods, food and drink at the event and advertising in brochures.

Want to discuss further?

Helen Elliott

Partner

Ross Palmer

Senior Tax Manager

Gillian McKay

Senior Tax Manager

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