Arts/Cultural/Heritage
Activities relating to the Arts, Culture and Heritage throw up numerous different issues across the Charity Tax spectrum – from VAT refund schemes, to Gift Aid donations, to questions of charity property.
Charities may also be interested in Donated goods and Heritage property.
Related topics
- Allowing access to view charity property – Gift Aid
- Business rates – Property wholly or mainly used for charitable purposes
- Business sponsorship/advertising – direct tax
- Charitable relief from Community Infrastructure Levy (CIL)
- Corporate sponsorship compared to donations – VAT
- Fundraising events – VAT exemption
- Gift Aid donor benefits
- Gifts of pre-eminent objects
- Import Duties
- Membership subscriptions – Gift Aid
- Membership subscriptions – VAT
- Museums and Galleries Exhibition Tax Relief
- Orchestra Tax Relief
- Primary-purpose trading
- Specific goods for disabled people – Import Duties
- Theatre Tax Relief
- VAT refund schemes
- VAT refunds for museums and galleries