Not-for-profit organisations in the UK are generally subject to the same VAT rules as any other organisations. There are some tax reliefs and exemptions available for certain types of non-profits, but they are subject to conditions and restrictions.

Your non-profit must register for VAT if:

• Its turnover for the previous 12 months from 'taxable business activities' (if you're providing goods or services for a charge, this counts as a business activity because you're supplying something to someone in return for a payment) is above £70,000.

• You must also register for VAT in certain other circumstances which are highlighted on the HM Revenue & Customs website.

If you have no business activities or your only business activities are exempt from VAT, you qualify for tax exemption.