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Home / De-Voil / Part V4 Exemption, zero-rating and reduced rates / Division V4.2 Zero-rating / Zero-rating—charities and non-profit making bodies / V4.266 Definitions—donated goods, advertising and medicinal products
Commentary

V4.266 Definitions—donated goods, advertising and medicinal products


Part V4 Exemption, zero-rating and reduced rates

This paragraph examines definitions relevant to the zero-rating extended to certain supplies to and by charities and which is conferred by VATA 1994 Sch 8 Group 15. In particular, it considers definitions of the following:

For the items which are zero-rated under this group, see V4.266A.

For an overview of zero-rating in connection with charities and non-profit bodies more broadly, see V4.261.

  1. Ìý

    •ÌýÌýÌýÌý care

  2. Ìý

    •ÌýÌýÌýÌý charity

  3. Ìý

    •ÌýÌýÌýÌý eligible body

  4. Ìý

    •ÌýÌýÌýÌý relevant goods

  5. Ìý

    •ÌýÌýÌýÌý disabled

  6. Ìý

    •ÌýÌýÌýÌý handicapped

  7. Ìý

    •ÌýÌýÌýÌý hospital

  8. Ìý

    •ÌýÌýÌýÌý profits-to charity person

  9. Ìý

    •ÌýÌýÌýÌý relevant establishment

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