Form

Declaration of eligibility for VAT relief (charities)

Use this declaration to show that a charity is getting goods or services that'll be used by a disabled or chronically sick person for personal or domestic use.

• From: HM Revenue & Customs
• Published: 24 November 2014

Documents

Eligibility declaration by a charity for VAT reliefs for disabled people

PDF, 141 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use this to show that a charity is getting goods or services that’ll be used by a disabled or chronically sick person for personal or domestic use.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you use this declaration

As the the supplier, you’re responsible for making sure that your customer meets all the conditions for zero rating.

This declaration does not automatically justify zero rating your supply to a charity. You must make sure that the goods or services you’re supplying qualify.

Check Reliefs from VAT for disabled and older people (Notice 701/7) before applying VAT relief to your supplies.   

You must keep this declaration with your records, do not return it to the customer or send it to HMRC.  

Published 24 November 2014