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.

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Ross Palmer

Senior Tax Manager

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