Salisbury cathedral

Gifts and Donations

Where gifts or donations are received they will not be subject to VAT as they will not be payment (consideration) for a supply.

Care is needed where the donor receives something in return, whether before or after the donation, to ensure that a link has not been created between the two events, such that the payment is made for this supply and so subject to VAT.

Costs may be incurred in securing donations, such as advertising, marketing and transaction charges. Should VAT be incurred on these costs it will be recoverable.

VAT Treatment

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