Alcuni beni e servizi sono esenti da IVA. Questo significa che non si applica l’IVA, ma a volte sono allegate alcune condizioni. Alcuni commerci che vendono beni o servizi esenti da IVA non possono richiedere il rimborso dell’IVA applicata sugli acquisti.

• Admission charges by charities to museums, art exhibitions, zoos, theatres, musical or dance performances may qualify for VAT-exemption
• Art and antiques that are sold to a public collection under a private treaty or used to settle part or all of an inheritance tax, capital transfer tax or estate duty debt with HMRC
• Betting and gaming including pool betting and games of chance
• Bingo including games played on the internet, telephone, television or radio
• Building sales and rental
• Burial and cremation of dead humans including burial at sea
• Car parking
• Charity fundraising where some organisations are exempt from VAT on some fundraising activities
• Cultural exhibitions and events held by public authorities or other qualifying bodies may qualify for VAT exemption on admission charges
• Doctor, dentist and therapy services supplied by registered health professionals
• Education services including vocational training, research, exam services and school photographs may be exempt from VAT when provided by certain organisations
• Financial services (if you supply or receive financial services like loans, insurance, credit, factoring and shares and securities)
• Funerals including cremation, burial at sea, commemoration and transport
• Gold investment coins
• Health and welfare services provided by a hospital, hospice or nursing homes
• Insurance including supplies by Friendly Societies, medical and welfare funds, insurance supplied with other goods and services and insurance supplied outside the UK
• Land and property including sales of land and buildings - but a supplier of land or property may waive the exemption and opt to tax it at the standard rate
• Lotteries including online internet lottery games
• Moorings for houseboats including car parking for the boat owner
• Postal services supplied by the Post Office and Royal Mail
• Postage stamps supplied by the Royal Mail
• Sponsorship and fundraising for charities
• Sports and physical activity services you provide may be exempt from VAT including life-saving, archery, sand yachting and yoga

Last updated on novembre 22, 2010 by Erika Opali