Statutory Instrument 2000 No. 802

The Value Added Tax (Fund-Raising Events by Charities and Other Qualifying Bodies) Order 2000

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" GROUP 12 - FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
Item No.
     1. The supply of goods and services by a charity in connection with an event - 


(a) that is organised for charitable purposes by a charity or jointly by more than one charity,

(b) whose primary purpose is the raising of money, and

(c) that is promoted as being primarily for the raising of money.



     2. The supply of goods and services by a qualifying body in connection with an event - 



(a) that is organised exclusively for the body's own benefit,

(b) whose primary purpose is the raising of money, and

(c) that is promoted as being primarily for the raising of money.



     3. The supply of goods and services by a charity or a qualifying body in connection with an event - 



(a) that is organised jointly by a charity, or two or more charities, and the qualifying body,

(b) that is so organised exclusively for charitable purposes or exclusively for the body's own benefit or exclusively for a combination of those purposes and that benefit,

(c) whose primary purpose is the raising of money, and

(d) that is promoted as being primarily for the raising of money.



Notes:


    (1) For the purposes of this Group "event" includes an event accessed (wholly or partly) by means of electronic communications.

For this purpose "electronic communications" includes any communications by means of a telecommunications system (within the meaning of the Telecommunications Act 1984).

    (2) For the purposes of this Group "charity" includes a body corporate that is wholly owned by a charity if - 



(a) the body has agreed in writing (whether or not contained in a deed) to transfer its profits (from whatever source) to a charity, or

(b) the body's profits (from whatever source) are otherwise payable to a charity.



    (3) For the purposes of this Group "qualifying body" means - 



(a) any non-profit making organisation mentioned in item 1 of Group 9;

(b) any body that is an eligible body for the purposes of Group 10 and whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or

(c) any body that is an eligible body for the purposes of item 2 of Group 13.



    (4) Where in a financial year of a charity or qualifying body there are held at the same location more than 15 events involving the charity or body that are of the same kind, items 1 to 3 do not apply (or shall be treated as having not applied) to a supply in connection with any event involving the charity or body that is of that kind and is held in that financial year at that location.

    (5) In determining whether the limit of 15 events mentioned in Note (4) has been exceeded in the case of events of any one kind held at the same location, disregard any event of that kind held at that location in a week during which the aggregate gross takings from events involving the charity or body that are of that kind and are held in that location do not exceed £1,000.

    (6) In the case of a financial year that is longer or shorter than a year, Notes (4) and (5) have effect as if for "15" there were substituted the whole number nearest to the number obtained by - 



(a) first multiplying the number of days in the financial year by 15, and

(b) then dividing the result by 365.



    (7) For the purposes of Notes (4) and (5) - 



(a) an event involves a charity if the event is organised by the charity or a connected charity;

(b) an event involves a qualifying body if the event is organised by the body.



In this Note "organised" means organised alone or jointly in any combination, and "organising" in Note (8) shall be construed accordingly.

    (8) Items 1 to 3 do not include any supply in connection with an event if - 



(a) accommodation in connection with the event is provided to a person by means of a supply, or in pursuance of arrangements, made by - 


(i) the charity or any of the charities, or the qualifying body, organising the event, or

(ii) a charity connected with any charity organising the event,



and
(b) the provision of the accommodation is not incidental to the event.



    (9) For the purposes of Note (8) the provision of accommodation is incidental to the event only if accommodation provided to the person by such means, or in pursuance of such arrangements, as are mentioned in paragraph (a) of that Note - 



(a) does not exceed two nights in total (whether or not consecutive), and

(b) is not to any extent provided by means of a supply to which an order under section 53 applies.



    (10) For the purposes of Notes (7)(a) and (8), two charities are connected if - 



(a) one is a charity for the purposes of this Group only by virtue of Note (2) and the other is the charity that owns it, or

(b) each is a charity for the purposes of this Group only by virtue of Note (2) and the two of them are owned by the same charity.



    (11) Items 1 to 3 do not include any supply the exemption of which would be likely to create distortions of competition such as to place a commercial enterprise carried on by a taxable person at a disadvantage.".

     4. Paragraph (a) of article 2 of the Value Added Tax (Cultural Services) Order 1996[3] is hereby revoked.


David Jamieson

Jim Dowd
Two of the Lord Commissioners of Her Majesty's Treasury

21st March 2000

[2] Group 12 was amended by S.I. 1996/1256, 1999/2834.back

[3] S.I. 1996/1256.back