Are charities reclaiming all the VAT they are entitled to?

VAT for charities is a bit of a minefield and there seems to be a lot of confusion in this area. People may think that if something is a charitable activity, then it will have nothing to do with VAT. But this actually isn’t the case.

In this video, Iain Johnston, VAT Specialist at Martin Aitken & Co, provides an introduction to the different types of charitable income and which are within and outwith the scope of VAT.

If you have any queries, or if you are unsure about any issues relating to VAT, you can get in touch with Iain directly by email This email address is being protected from spambots. You need JavaScript enabled to view it. or by giving him a call on 0141-272-0000.

What's covered in this video?

• Charity income streams and VAT.
• What income is standard rated (20%), zero-rated (0%), exempt from VAT and outside the scope of VAT?
• Grants vs contract to supply services: within or outwith the scope of VAT?

This is the fourth video in a series of six short VAT explained videos. >view all

Other videos that you may find useful in our VAT video series, include:

• What is VAT?
• Reclaiming input VAT
• When do the different rates of VAT apply: zero rate & reduced rate?
• VAT and land & buildings - the option to tax explained.
• The new construction industry reverse charge (from 1 October 2019).