{
  "url": "https://openlegislation.uk/value-added-tax-fund-raising-events-and-charities-order-1989/note",
  "json_url": "https://openlegislation.uk/value-added-tax-fund-raising-events-and-charities-order-1989/note.json",
  "legislation": "uksi/1989/470",
  "legislation_title": "The Value Added Tax (Fund-Raising Events and Charities) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-fund-raising-events-and-charities-order-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order extends the zero-rating provisions of Group 16 (charities, etc) of Schedule 5 to the Value Added Tax Act 1983 and adds a new Group 12 to the exemption Schedule of the same Act.\nThe zero-rating reliefs available under Group 16 have been extended to cover:—\nadvertising published for a charity for educational or fund-raising purposes in a programme, annual, leaflet, brochure, pamphlet, poster or similar publication;\nsterilising equipment supplied to certain non-profit-making bodies for use in medical research, diagnosis or treatment.\nThe new Group 12 exempts supplies made in connection with one-off fund-raising events by charities and certain other non-profit-making bodies such as political parties and trades unions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/470/note",
    "retrieved_at": "2026-10-29T15:47:15.482289+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}