Exemption from Value Added Tax (Miscellaneous Provisions) Bill

Key Points

• Exempts from VAT goods and services that benefit the environment, health and safety, education, or charitable purposes.
• Applies the VAT exemption to both physical goods and services meeting the public-benefit aims.
• Could reduce costs for charities, schools and other organisations delivering environmental, educational or safety-related work.
• Represents a change to VAT rules to support public-benefit activities.

Progress

The bill is currently at the 2nd Reading in the House of Commons. If it progresses, it would move to Committee Stage for detailed consideration, followed by further readings before possible passage to the House of Lords.