![]() Welfare services provided by charities at significantly below cost ![]() Smoking cessation products - nicotine patches and gum Notice 701/7 VAT reliefs for disabled peopleīurial or cremation of dead people, or burial at seaĮquipment for blind or partially sighted peopleįuneral plans written under contracts of insurance Health, education, welfare and charities Charities Goods or servicesĬertain goods sold at charitable fundraising eventsĬonstruction and sale of new buildings for a relevant charitable purposeĮnergy-saving materials permanently installed in dwellings and buildings used for a relevant residential purpose providing the total cost of them (not including VAT) is not over 60% of the cost of the installation of the products (not including VAT)Įnergy-saving materials - supply only - are standard-rated - VAT Notice 708/6 ![]() Retailer commission on lottery ticket salesĪdmission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performancesĪntiques, works of art or similar (as assets of historic houses) sold by private treaty to public collectionsĪntiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRC Sport, leisure, culture and antiques Sport Goods or servicesīetting and gaming - including pool betting and games of chanceīingo - including remote games played on the internet, telephone, television or radio
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