HMRC have issued guidance on VAT reclaims by 'qualifying charities' under recent changes to the rules. 'Qualifying charities' for this purpose are those concerned with palliative care, air ambulance, search and rescue and medical courier charities. The guidance details which charities are eligible to use the refund scheme to claim a refund of VAT incurred on goods and services used for their non-business activities. It also covers issues such as what to do when circumstances change, what falls within the scope of the refund scheme and how charities can make a claim. If you would like any guidance on this or any other VAT or charity issue please do get in touch. Internet link: https://www.gov.uk/government/publications/vat-notice-1001-vat-refund-scheme-for-certain-charities