Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Good intentions

17 November 2015
Issue: 4527 / Categories: Forum & Feedback , VAT

Advice on the VAT liability of extras provided by a charity at conferences.

I act for a charity that is VAT registered and earns income from renting out a large room at its premises for conferences of up to 200 people. A charge is made for the hall (a daily rate) and additional charges are sometimes made to the hosts for supplying other equipment such as projectors an audio system screens and additional tables and chairs.

There is also a labour charge in some cases if the event organisers want any of the charity’s staff to help with the administration say greeting and signing in delegates.

As a further twist some organisers want tea and coffee provided on arrival mid-morning and mid-afternoon and a charge is made of £1 a cup based on delegate numbers. Conversely other organisers want a mini-buffet or sandwiches at lunchtime. The client prepares this in-house and makes a charge of...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon