VAT, Fundraising and Events
Does the 15 event rule apply to you?
I'm organising a ball to raise funds for my charity but VAT is giving me a real headache, can you help me?
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Actually, you might not have to worry about VAT at all.
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More »Why's that?
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Money raised from a 'one-off' fundraising event is exempt from VAT. This includes income from admission charges, goods sold at the event and sponsorship.
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More »Well, that doesn't help me - we were planning to have a 'spring ball' and one in the autumn too, both at the same place.
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Customs and Excise' s definition of 'one-off' is different to most. This means that you can hold 15 events of the same kind in the same location in any financial year and still be exempt from VAT.
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More »Anything else I should know?
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You must make sure that you advertise that the event is a fundraiser on all of the publicity materials. The event can be anything from a ball, a performance, a fete, an exhibition to a jumble sale, sponsored walk or a firework display. And bear in mind that this list is not exhaustive.
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More »What about if we organise an event with another charity?
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As long as you have not breached the '15 event' rule, then you will not have to pay VAT.
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