Socrates Socratous | CTG webinar on VAT and non-business activities (10 June 2025)

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Last updated: 13 Jun 2025

Charity Tax Group webinar: Socrates Socratous shares insights on VAT non-business activities

Non-business activities can limit a charity's VAT recovery, but the rules aren't always clear. In a recent webinar hosted by Charity Tax Group, Socrates Socratous explored how to approach the distinction between business and non-business and apply HMRC guidance in practice.

On Tuesday 10 June, Socrates Socratous, Partner and Head of VAT Consultancy joined Charity Tax Group (CTG) for a webinar focused on helping charities understand the VAT implications of non-business activities.

Unlike exempt or zero-rated income, non-business income falls entirely outside the scope of VAT, which can restrict a charity’s ability to recover input tax. However, the line between business and non-business activities isn’t always obvious, especially where grants, contracts, and mixed-use income streams are involved.

In this session, Socrates broke down:

How to determine whether income is business or non-business
The two stage test now applied by HMRC
Examples of how the rules are being applied in practice
What the distinction means for VAT recovery and partial exemption

Whether you’re reviewing your organisation’s VAT position or preparing for a challenge from HMRC, this webinar offers clear, practical guidance on a notoriously grey area.

Watch the full recording and download the slides on CTG’s website: Events - Charity Tax Group

About the author

Socrates Socratous

+44 (0)20 8037 3113
socratouss@buzzacott.co.uk
LinkedIn

In this session, Socrates broke down:

How to determine whether income is business or non-business
The two stage test now applied by HMRC
Examples of how the rules are being applied in practice
What the distinction means for VAT recovery and partial exemption

Whether you’re reviewing your organisation’s VAT position or preparing for a challenge from HMRC, this webinar offers clear, practical guidance on a notoriously grey area.

Watch the full recording and download the slides on CTG’s website: Events - Charity Tax Group

Get in touch

If you have any questions about VAT and non-business activities or would like tailored support for your organisation, we’re here to help.

Fill in the form below and a member of our VAT Consultancy team will get back to you.