
1 
This Order may be cited as the Value Added Tax (Fund-Raising Events and Charities) Order 1989 and shall come into force on 1st April 1989.
2 
Group 16 (charities, etc) of Schedule 5 to the Value Added Tax Act 1983 shall be varied as follows—
(a) by substituting for item 8 the following—“
8 
The supply to a charity of a publication in any newspaper, journal, poster, programme, annual, leaflet, brochure, pamphlet, periodical or similar publication of an advertisement which is for the raising of money for, or making known the objects or reasons for the objects of, the charity.”;
(b) in note 4(a) by inserting after the word “video” the word “, sterilising”.
3 
Schedule 6 to the Value Added Tax Act 1983 shall be varied by adding after Group 11 the following—“
1 
The supply of goods and services by a charity in connection with a fund-raising event organised for charitable purposes by a charity or jointly by more than one charity.
2 
The supply of goods and services by a qualifying body in connection with a fund-raising event organised exclusively for its own benefit.
(1) For the purposes of items 1 and 2 “fund-raising event” means a fete, ball, bazaar, gala show, performance or similar event, which is separate from and not forming any part of a series or regular run of like or similar events.
(2) For the purposes of item 2 “qualifying body” means any non-profit making body mentioned in either section 47(3) of this Act or item 1 of Group 9 of Schedule 6 to this Act.”.
Kenneth Carlisle
Alan Howarth
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 1989