I have recently taken on an unincorporated charity as a client. I believe they undertake a couple of business activities ie running a conference and training courses both of which participants pay to attend. The objects of the charity are to promote knowledge and understanding of a particular medical condition within the healthcare community hence the annual conference and courses.
My question is whether vat should be charged on the fees received for the conference and training courses.
Thanks for your help
Replies (6)
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I would have thought so .
You say they are currently undertaking these activities; how are the fees currently being treated?
Providing the 'business activities' are above the vat threshold, sounds like vat is chargeable.
Possibly
There is a good chance that the courses are exempt if the provider is an 'eligible body' and the courses amount to 'education'.
Is the conference just another course? If so, see above, but the default on a conference is VATable
As with most charity related issues, the issues are far from easy!