The standard rate of VAT applies to most goods and services. Exceptions have always been strictly limited by legal and fiscal considerations. Where the Royal British Legion, or any other charity, chooses to offer its goods or services for free and invite a voluntary donation, with no minimum payment required and with no expectation of anything in return, there is no VAT due. However, where the Royal British Legion opts to sell its goods and services, for example by charging a set price, and is VAT-registered, it must charge VAT unless a VAT relief exists. There is no VAT relief that applies to the sale of pin badges, wooden crosses, or wristbands. However, no VAT is due on an amount paid voluntarily over and above the set price. Whilst there are no plans to make changes to the VAT treatment of Royal British Legion products, the Government keeps all taxes under review.