UUÂãÁÄÖ±²¥

Liability of donated goods ― the basics

Charities and their trading subsidiaries are (subject to conditions) able to zero-rated the sale of goods that have been donated to them.

Typically this relief will apply to donated goods that are sold in charity shops, but it is not limited to such goods. For example, depending on the circumstances, the zero-rate could also cover goods sold at auction or via a stall at an event.

The zero-rate is confined to donated goods so it does not cover goods that are purchased by a charity for resale in a charity shop.

Where this zero-rated does not apply the sale of goods will generally