HMRC have recently published new guidance. It covers situations where certain types of charity may reclaim VAT. For most charities nothing has changed. They may not reclaim VAT on costs such as fundraising etc. This new notice provides guidance for the limited number of charities that may now reclaim VAT.
The only charities that may reclaim VAT in this scheme are those offering the following services:
• Palliative care
• Air ambulances
• Search and rescue
• Medical couriers
For further information please contact us.