Claiming charity tax reliefs

1. Other reliefs

1.1. SDLT (and similar)

1.2. Business rates

1.2.1. 80% relief

2. Exempt income and gains

2.1. Types

2.1.1. Trading

2.1.1.1. Charitable trade

2.1.1.2. Small trade

2.1.1.3. Fund-raising

2.1.2. Property income

2.1.3. Savings income

2.1.4. Gains

2.1.5. Donations

2.2. Restriction

2.2.1. Non-charitable expenditure

2.3. Need to claim

3. VAT

3.1. As supplier

3.1.1. VAT registered

3.1.1.1. Charge VAT at SR and RR

3.1.2. Not VAT registered

3.1.2.1. No VAT

3.2. As customer

3.2.1. SR becomes RR or ZR in some cases

3.2.2. Reclaim if VAT registered

3.2.2.1. Taxable supplies

3.2.2.2. Proportion of overheads

4. Reclaim tax on donations

4.1. Gift Aid

4.2. 25p for every £1 donated

4.3. Need to claim

5. Tax definition

5.1. Charitable purpose

5.1.1. Qualifying aim

5.1.2. Public benefit

5.2. Jurisdiction condition

5.2.1. UK

5.2.1.1. (or EU before 1 April 2024)

5.3. Registration condition

5.4. Management condition

5.4.1. Fit and proper persons