I'm not sure there is a formal list; HMRC policy seems to be to hide them away, and surround them with restrictions (cynic!).
Notices 701/1, 701/6, 701/7, 701/58, 708 contain most of them, I think. It does depend on the type of charity, as particular reliefs apply to differ sectors. Also, if the charity occupies a building, then additional reliefs apply.
Hi ProBowlUK, there's no general provision in UK VAT law that enables charities to get VAT refunded unless they are carrying out business activities, in which case they can claim input tax on business related expenditure subject to the normal rules that apply to all businesses.
However as leshoward has explained, several types of expenditure are "relieved" from VAT in that they are zero-rated or exempt or subject to the reduced rate of VAT. And as he also says, the information is spread round several public notices. It is, therefore, one of the most complicated areas of VAT and even more so when property related expenditure is involved. The best starting point is VAT Notice leaflet 701/1/04 Charities http://tinyurl.com/5wugmqh as it summarised the main reliefs.
I've produced a summary of goods and services that are entitled to different reliefs from VAT here http://www.vatexchange.co.uk/VAT-and-Charities on my website. The summary includes links to the relevant public notice which deals with that particular type of expenditure - eg charity funded medical equipment, goods and services for the disabled and construction work. It's quite a long list but hopefully you'll find it points you in teh right direction of the information you need.
I just came across your post from some time ago! My father in law is VP of a charity, the Rotary Club, and has asked me advice on reclaiming VAT - although Im a bookkeeper, I dont have much experience with charities! He wants to buy a trailer for the charity (for use for fundraising events, carrying tents / gazebos / stuff etc around), and has found one for £2k plus VAT. They are not VAT registered, so wondered if there are any VAT reliefs for such a purchase? I have looked at HMRCs website, plus yours, and it is a bit of a minefield...... Any help very much appreciated - from anyone!
If he is not VAT registered he cannot reclaim the VAT on purchases meaning the trailer will cost £2400 which would become an asset of the charity at that value rather than £2000. (Note that the trailer is too expensive a purchase to simply expense).
kind regards,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
