I am a Trustee for a registered charity involved in countryside regeneration. We have a visitors centre located within a country park setting, at which visitors pay a small charge for car-parking. The charge for parking on the private ground is non-enforceable and, arguably, could be viewed as a voluntary donation. We wish to know whether the income we derive from this source needs to be included (as income from parking) or excluded (as donations) in deciding whether we are now approaching the threshold for VAT registration., Any advice would be appreciated. Many thanks.