Guidance

Charity fundraising events: exemptions

How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.

• From: HM Revenue & Customs
• Published: 27 January 2011
• Last updated: 31 December 2020 — See all updates

Documents

Fundraising events: exemption for charities and other qualifying bodies

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This guidance is for charities and qualifying bodies that raise money through fundraising events. It explains the conditions for direct tax and the VAT exemption that apply to fundraising events held on or after 1 April 2000.

It covers all fundraising events, including small scale events directly undertaken by charities and other qualifying bodies, as well as larger fundraising events organised by the trading subsidiaries of charities.

VAT Notice 701/1: charities, gives guidance on the VAT exemption for fundraising events held before 1 April 2000.

Published 27 January 2011
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 27 January 2011

   First published.