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Charity advertising: zero rating

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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.

Issue: 1499
Categories: News