SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
F5GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHER QUALIFYING BODIES
Sch. 9 Group 12 items 1-3, Notes (1)-(11) substituted for Sch. 9 Group 12 items 1-2, Notes (1)-(3) (1.4.2000) by S.I. 2000/802, art. 3
F11 Item No.
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.
F22
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.
F33
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 F8an electronic communications network.
F42
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.
Notes:
1
For the purposes of items 1 and 2 “fund-raising event” means a fête, ball, bazaar, gala show, performance or similar event, which is separate from and not forming any part of a series or regular run of like or similar events.
2
For the purposes of item 1 “charity” includes a body corporate which is wholly owned by a charity and whose profits (from whatever source) are payable to a charity by virtue of a deed of covenant or trust or otherwise.
F63
For the purposes of item 2 “qualifying body” means—
F7 a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
any non-profit making organisation mentioned in item 1 of Group 9;
c
any non-profit making body whose principal purpose is the provision of facilities for persons to take part in sport or physical education; or
d
any body which is an eligible body for the purposes of item 2 of Group 13.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)