Zero-rating

Zero-rated is not the same as exempt or outside the scope. It is a rate of nought per cent, and the distinction matters to the supplier.

Charity zero rates cover, among others, advertising placed in third-party media and certain charity-funded equipment. The relief applies whether or not the charity is VAT-registered, but the supplier must hold an eligibility declaration before applying it.

Advertising in the charity’s own channels is not covered — the relief is for third-party media. See VAT reliefs and VAT.