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The tax concept of ‘non-qualifying’ expenditure has been replaced with a new definition of ‘non-charitable’ expenditure which is expenditure not incurred exclusively for charitable purposes. The effect of this is that <I>any </I>non-charitable expenditure will now be treated as taxable income. This applies to expenditure incurred on or after 22 March 2006 and the de minimis level of £10,000 has been removed.

After some months of speculation, the 2010 March Budget (and the emergency Budget in June 2010) finally confirmed that certain postal services, including individually negotiated services, ParcelForce services, ‘door-to-door’ unaddressed mail services, and mailroom services provided by the Royal Mail (including ParcelForce) will become subject to VAT at the standard rate from 31 January 2011 (the standard rate increases from 17.5% to 20% on 4 January 2011).