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HMRC internal manual

VAT Charities

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
20 March 2025 - See all updates
  1. Back to contents
  2. VCHAR3000

VCHAR3500 - Business and non-business: Charitable activities: Treatment of welfare services supplied below cost: contents

  1. VCHAR3520
    Origins of the relief
  2. VCHAR3540
    How does the relief work?
  3. VCHAR3560
    Calculating the cost
  4. VCHAR3580
    Valuing the supply
  5. VCHAR3600
    Is the welfare service available to all distressed people equally?
  6. VCHAR3620
    What is a welfare service?
  7. VCHAR3640
    What if a charity wants its welfare services to be business activity?
  8. VCHAR3660
    What if a charity is uncertain whether it may satisfy the 15% subsidy test?
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