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Tax Tuesdays – VAT & Charities: Grant Funding

By Ensors Team
29th Sep 2021

Many charities receive grant funding which is usually outside the scope of VAT. However, this can be a contentious area and is one which has been subject to litigation. This webinar briefly looks at various indicators that should be considered by charities when funding is received. In some cases, amounts received may be a payment to the charity to supply services to the funder, or a third party. Unfortunately, there is no single definition of a grant and various factors need to be borne in mind when funding is received. There is a potential risk that funds received, which are described as grants, are in reality payments for supplies of services by a charity. This webinar is likely to be of interest to all charities, regardless of VAT registration status