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The Value Added Tax (Charities and Aids for the Handicapped) Order 2000

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6.  For items 1 and 2 there shall be substituted—

“1.  The sale, or letting on hire, by a charity of any goods donated to it for—

(a)sale,

(b)letting,

(c)sale or letting,

(d)sale or export,

(e)letting or export, or

(f)sale, letting or export.

1A.  The sale, or letting on hire, by a taxable person of any goods donated to him for—

(a)sale,

(b)letting,

(c)sale or letting,

(d)sale or export,

(e)letting or export, or

(f)sale, letting or export,

if he is a profits-to-charity person in respect of the goods.

2.  The donation of any goods for any one or more of the following purposes—

(a)sale by a charity or a taxable person who is a profits-to-charity person in respect of the goods;

(b)export by a charity or such a taxable person;

(c)letting by a charity or such a taxable person.”.

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