Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will review VAT rules to ensure that (a) the purchase of wreaths and (b) other purchases made in support of charitable remembrance activities are not subject to VAT.

The Government recognises the importance of Remembrance events and the role they play in honouring those who have served.

Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available.

HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.