Change of https://www.gov.uk/government/publications/charity-fundraising-events-exemptions

Change description : 2026-04-20 13:02:00: Removed from ‘Section 2.1’ that a charity can be based in the Isle of Man, EU member states, Iceland, Liechtenstein or Norway to have charitable status. To have charitable status they must be based in the UK. [Guidance and regulation]

Showing diff : 2025-06-18 13:02:24.301694446 +00:00..2026-04-20 12:02:21.009776130 +00:00

Guidance

Charity fundraising events: exemptions

How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.

From:
HM Revenue & Customs
Published
27 January 2011
Last updated
1820 JuneApril 20252026 — See all updates

Documents

Fundraising events: exemption for charities and other qualifying bodies

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Details

This guidance is for charities and qualifying bodies that raise money through fundraising events. It explains the conditions for direct tax and the VAT exemption that apply to fundraising events held on or after 1 April 2000.

It covers all fundraising events, including small scale events directly undertaken by charities and other qualifying bodies, as well as larger fundraising events organised by the trading subsidiaries of charities.

How VAT affects charities (VAT Notice 701/1) gives guidance on the VAT exemption for fundraising events held before 1 April 2000.

Updates to this page

Published 27 January 2011
Last updated 1820 JuneApril 20252026 + show all updates

  2. The 'Fundraising events: exemption for charities and other qualifying bodies' helpsheet has been updated to include a new section 3.3 for 'The primary purpose' and further sections have been renumbered.

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Update history

2026-04-20 13:02
Removed from ‘Section 2.1’ that a charity can be based in the Isle of Man, EU member states, Iceland, Liechtenstein or Norway to have charitable status. To have charitable status they must be based in the UK.

2025-06-18 14:02
The ‘Fundraising events: exemption for charities and other qualifying bodies’ helpsheet has been updated to include a new section 3.3 for ‘The primary purpose’ and further sections have been renumbered.