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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...
