lexiara

Schedule 4, paragraph 5A(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

In sub-paragraph (1)(a) “the applicable limit” means— £200 where the item donated is any of the following— a household appliance; furniture; flooring (including carpets and rugs); a computer; a mobile phone; a tablet; £100 in any other case.

· All articles ·

Source: legislation.gov.uk · retrieved 2026-07-28