There are reliefs available to charities whereby advertising services can be purchased at the zero rate subject to certain conditions. Excluded from relief are instances where a charity has selected a specific individual to receive advertisements. Examples of such advertisements that do not qualify for zero-rating include those sent to e-mail address as these are targeted to the specific recipient.

If you are part of charity that receives such advertising services, or an organisation that provides various forms of advertisements to charitable bodies it is crucial to establish the correct VAT treatment of these services to prevent unexpected financial consequences.