Tax Credits Act 2002 section 49

Amendment to VAT zero-rating provisions for charities

Section 49 amends the VAT Act's Schedule 8, Group 15, which deals with zero-rating for charities, by updating the list of qualifying benefits to reflect the new tax credits system.

• This paragraph amends the VAT zero-rating rules for charities found in Schedule 8, Group 15 of the VAT Act
• It replaces the previous paragraphs (e) and (f) in Note (1D) with references to the new tax credits
• The qualifying benefits now include any element of child tax credit other than the family element
• Working tax credit is also included as a qualifying benefit