The Charity Tax Group (CTG) has published correspondence with
HMRC confirming that zero-rating for charity advertising can apply to the
majority of internet search browsing advertisements. The letter
from HMRC sets out in some detail HMRC’s position on digital advertising
and zero-rating. HMRC confirms that its position in respect of social media
accounts and subscription websites has not changed (this kind of advertising
remains standard-rated). However, HMRC sets out five types of digital
advertising which it now accepts are eligible for the zero rate. Charities are
advised to review the liability of the advertising services they receive.
The Charity Tax Group (CTG) has published correspondence with
HMRC confirming that zero-rating for charity advertising can apply to the
majority of internet search browsing advertisements. The letter
from HMRC sets out in some detail HMRC’s position on digital advertising
and zero-rating. HMRC confirms that its position in respect of social media
accounts and subscription websites has not changed (this kind of advertising
remains standard-rated). However, HMRC sets out five types of digital
advertising which it now accepts are eligible for the zero rate. Charities are
advised to review the liability of the advertising services they receive.
