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