HC Deb 24 November 1986 vol 106 c78W
Mr. Holt

asked the Chancellor of the Exchequer how much was raised by value added tax imposed on contributions to hospital radios run on a voluntary basis in each of the past five years.

Mr. Brooke

VAT is not charged on contributions and donations voluntarily given to charitable organisations. Charities do, however, bear VAT which they cannot recover on those non-business purchases which are not covered by a specific relief. I regret that there is no information on the amount of tax borne in this way by hospital radio organisations.