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Charity and central heating VAT

Charity and central heating VAT

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I have a client who instals central heating boilers, radiators etc. He is a VAT registered limited company and charges VAT on most jobs. He has been asked by a registered charity to replace boilers, and he has been asked not to charge VAT as they cannot claim the VAT back. Is this correct?

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By Les Howard
29th May 2014 13:42

Charity VAT

There is no concession, statutory or otherwise, for a charity in this situation. Unless the installation is part of a new building construction or charitable annex, then it has to be standard rated.

Electricity and gas bills, on the other hand, may qualify for the reduced rate.

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By The Accountant
29th May 2014 14:11


I thought it depends on what the charity is for.  Could be exempt - in which case there would be no charge for VAT

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By pawncob
29th May 2014 17:41


If they provide a certificate of exemption then no VAT is due.



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By Steve Kesby
29th May 2014 17:47


It makes no difference what the charity is for. Certain supplies to charities are exempt, zero-rated or lower-rated that wouldn't be for non-charities. See pawncob's link.

But for the charity to be able to issue a certificate of exemption, it needs to be a supply of one of the things on the list. As Les has said installing central heating is not a supply that carries any different treatment for a charity.

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