Schedule 4, paragraph 5A(6)

A donation is not a qualifying charitable donation if the item donated is any of the following— a tobacco product within the meaning of the Tobacco Products Duty Act 1979; a vaping product within the meaning of Part 4 of the Finance Act 2026; an alcohol product within the meaning of Part 2 of the Finance (No.2) Act 2023, other than one belonging to a class or description on which alcohol duty is not charged under that Part of that Act.

← 5 · All articles · 7 →

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