Is the grant eligible for VAT?
11 August 2025

Is the grant eligible for VAT?

As part of our grant conditions, recipients are required to provide publicity and/or promotional acknowledgement of the Trust’s support. This is considered a supply for VAT purposes. Therefore, if your organisation is VAT-registered, you may be required to treat the grant as taxable income and account for VAT on it.

All grant amounts are deemed to be inclusive of any applicable VAT. If your organisation is VAT-registered and must account for VAT on the grant, you should ensure that the VAT element is covered within the total grant amount requested. We will not pay VAT in addition to the grant amount awarded.

If you are unsure of your VAT obligations, we recommend you seek professional advice or consult HMRC guidance on grants and VAT treatment.

Quick Enquiry