Breast Cancer Haven is a registered charity (1061726) and a company limited by guarantee (03291851). The charity’s income is not taxable and therefore it cannot be registered for VAT. The charity also has a trading arm, Trading Haven, which has taxable income, but its VAT taxable turnover is not more than £83,000 per annum and so it cannot be registered for VAT.

In addition, income from non-business activities is outside the scope of VAT (you can’t charge or reclaim VAT on them). This includes: donations where nothing is given in return, grant funding given to support your charitable activities where nothing is given in return and activities where an organisation doesn’t make a charge.