Liability ― charity advertising

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note explores the VAT liability of charity advertising. It also covers the VAT relief that applies by concession to certain goods supplied to charities for the purpose of collecting donations.

For an overview of VAT liability generally, see the VAT liability - overview guidance note.

For in-depth commentary on case law and legislation related to charity advertising and other charitable reliefs, see De Voil Indirect Tax Service V4.266.

Charity advertising - the basics

Normally advertising services supplied in the UK attract the standard-rate of VAT. However, where certain conditions are met advertising supplied to a charity can be zero-rated.

Relief extends to all kinds of advertisements but the advertising has to be conducted via a medium that communicates with the public. Traditionally this has included (for example) advertisements on/in television, radio, billboards, newspapers and other printed publications.

The situation is complicated somewhat when it comes to digital advertising. In principle charity advertising via digital media can still qualify for the zero-rate. However, some kinds of targeted advertising are not regarded as zero-rated

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