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This consultation seeks views on the design of a VAT relief on business donations of goods to charity for distribution to those in need, or use by the charity in the delivery of their services.

The government recognises the current VAT rules, which relieve VAT on goods donated to charity for sale (for example through a charity shop), but not for onward donation or the delivery of the charity鈥檚 services, are not aligned. These rules were designed to protect against fraud in the VAT system. We are exploring options to align the rules without compromising the security of the VAT system.

The consultation aims to better understand the different types of operating models used by businesses and charities which would be impacted, as well as gathering views on the scope of a relief, particularly eligible goods, and the design of its administration, among other topics.