The Value Added Tax (Charities) Order 1991

• Citation: S.I. 1991/737
• Sections: 9

Section 1

This Order may be cited as the Value Added Tax (Charities) Order 1991 and shall come into force on 1st April 1991.

Section 2

Group 16 (Charities, etc. ) of Schedule 5 to the Value Added Tax Act 1983 shall be varied in accordance with articles 3 to 8 of this Order.

Section 3

For item 1 there shall be substituted the following item:

(1) The supply by a charity of any goods which have been donated for sale or the supply of such goods by a taxable person who has covenanted by deed to give all the profits of that supply to a charity.

Section 4

For item 8 there shall be substituted the following item:

(8) The supply to a charity, for the purpose of raising money for, or making known the objects or reasons for the objects of, the charity, of—

(a) the broadcast on television or radio or screening in a cinema of an advertisement; or

(b) the publication of an advertisement in any newspaper, journal, poster, programme, annual leaflet, brochure, pamphlet, periodical or similar publication; or

(c) any goods or services in connection with the preparation of an advertisement within (b) above.

Section 5

In item 9, after the word “medical” where it appears for the second time, there shall be inserted the words “or veterinary”.

Section 6

In item 10, after the word “medical”, there shall be inserted the words “or veterinary”.

Section 7

Note (2) shall be deleted.

Section 8

In Note (4)(a), after the word “medical” where it appears for the second time, there shall be inserted the words “or veterinary”.

Section 9

Group 12 (Fund-Raising Events by Charities and Other Qualifying Bodies) of Schedule 6 to the Value Added Tax Act 1983 shall be varied by inserting after Note (1) the following Note:

(1A) For the purposes of item 1 “charity” includes a body corporate which is wholly owned by a charity and whose profits (from whatever source) are payable to a charity by virtue of a deed of covenant or trust or otherwise.