Charity law

Trading

Trading activities will a voluntary group liable to VAT implications.
All trading should be done through Diabetes UK Central or Regional Office.
Selling goods at a 'one-off event' does not constitute trading. However, the law does not make it clear what a 'one-off event' is. A monthly coffee morning, for example, may qualify as regular trading. It is advisable to check if you feel this may affect your activities.
Sales of donated goods are generally free from VAT implications.
It should be noted that tickets for some events may be designated as liable for VAT.