exemption from VAT

There's no general exemption from VAT for charities.

This notice describes which supplies of sport physical recreation and physical education qualify for exemption from VAT.

Exemption from VAT applies to supplies of:

Depending upon its status however, a qualifying institution may be eligible for the following zero rates and exemptions from VAT:

Lotteries This notice details the exemptions from VAT for the granting of a right to take part in a lottery.

In order for your fundraising event to qualify for exemption from VAT, you have to be one of the following types of organisation.

Has the Commission approved the exemption from VAT of the sale of agricultural products to intermediaries?

As the lessor can elect to waive the exemption from VAT at any time during the term granted, the contingency principle is in point.

The services were therefore 'insurance related' and, as Century Life was an insurance agent, qualified for exemption from VAT.

The Rapporteur suggests to introduce a minimum limit of EUR 50.000 for exemption from VAT.

Certainly, in my own country, the government is extending exemptions from VAT to services which were once in the public sector and are now in the private sector.

However, if the landlord has not elected to waive the exemption from VAT, VAT will not be chargeable on the rent.

In addition, if you sell mainly or only zero-rated items, you may apply for an exemption from VAT registration, but then you can't claim back your input tax.

Without border checks, traders may be tempted to claim exemption from VAT on goods ostensibly destined for export but which, in fact, never leave the country or are reimported.

Culture VAT Notice 701/47: Find out about exemptions from VAT of admission charges to certain cultural exhibitions and events supplied by public authorities.

An overseas trader may apply for exemption from VAT registration in the UK provided that their only activity here is importing goods into a Free Zone.

Youth clubsGuidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT.

Leveson asks Harding about the proposal that newspapers' continuing exemption from VAT could be conditional on them signing up to a post-PCC regulator.

You can apply for an exemption from VAT registration by filling in a VAT registration form and stating why you are applying for an exemption.

Aviation is expanding rapidly. It is a kind of tax haven of the skies, with exemption from VAT and fuel tax being the most serious aspect of this.

Exemptions from VAT need to be harmonised because there are currently 11 Member States that are entitled to derogations and apply reduced rates for the catering trade for example.

Algeria's 1993 investment code offered foreign investment companies a three-year exemption from VAT, a property tax abatement, lower customs duties, and a two to five year exemption from corporate income taxes.

We also propose extending this initiative to existing infrastructure, and we give our full support to the Commission's proposal for exemption from VAT, which we think is the key element of this initiative.

Thus, if the landlord has elected to waive the exemption from VAT in respect of a particular building, he will not be able to add VAT to the rent if it is expressed as a single figure.

The legislation that provides for the exemption from VAT of education and closely related goods and services is contained within Group 6 of Schedule 9 to the Value Added Tax Act 1994, as set out below: