- Property rental, either a lease, or one-off use of a room;
- Advertising, including online advertising;
- The 5% reduced rate applies to the installation of energy saving materials (this provision will be withdrawn during 2013);
- Work required by the Disability Discrimination Act is zero rated.
Some sources of income are also VAT free, being either zero rated, or VAT-exempt.
- The sale of donated goods is zero rated.
- Income generated at fund-raising events is exempt.
- Membership subscriptions can be exempt.
Please note that various conditions and exclusions apply to all these reliefs. Fuller advice should be taken in each case.