Published on Finance Division (https://www.finance.admin.cam.ac.uk)

Home > Policy & Procedures > Financial Procedures > Chapter 9 - VAT and Other Taxes > Sales/Income in the UK > Advertising

Advertising

Advertising sold to another charity is zero-rated as long as the charity you are selling to provides a certificate to claim zero-rating. The certificate should look something like the one shown at Appendix D [1] and must be retained as evidence to support the zero-rating. Sales of advertising to non-charitable organisations are standard rated.


Source URL:https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/advertising

Links
[1] https://www.finance.admin.cam.ac.uk/files/media_root/policies_and_procedures/appendixd_3.pdf