Advertising provided to third parties
Charities providing advertising to a third party need to consider a number of tax issues including VAT zero rates, implications for business rates relief and issues relating to non-charitable expenditure.
Charities should also review the implications of advertising by the charity itself and other forms of self promotion
Related topics
- Advertising – VAT zero rating
- Barter transactions
- Business rates – Property wholly or mainly used for charitable purposes
- Business sponsorship/advertising – direct tax
- Business vs Non-business
- Charity reliefs from income and corporate taxes
- Detailed guidance on Making Tax Digital for VAT: Notice 700/22
- Goods connected with collecting donations – VAT zero rating
- Non-charitable expenditure
- Printed matter – VAT zero rating