GTL Summary:

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-38
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 38 - Applying the Zero Rate to Buildings Specifically Designed to be Used by Charities
Last updated at: 2025-11-27 14:38:43 UTC

Part 6 - Zero-Rated Supplies

Article 38 - Applying the Zero Rate to Buildings Specifically Designed to be Used by Charities [22]

The first sale or lease of a building, or any part thereof, shall be zero-rated if the building is specifically designed to be used by a charity and solely for a relevant charitable activity.

[*] [G40]

Footnotes

[22]Article amended as per Cabinet Decision No. 100 of 2024.

GTL Notes

[G40]Deleted by Federal Decree-Law No. 100 of 2024 effective from 15 November 2024. Prior to deletion, the clause read as follows:

  1. In Clause 1 of this Article, "relevant charitable activity" means an activity for the purpose other than for the purpose of profit or benefit to any proprietor, member, or shareholder of the Charity, and one which is undertaken by the Charity in the course or furtherance of its charitable purpose or objectives to carry out a charitable activity in the State as approved by the Ministry of Community Development, or under the conditions of its establishment as a charity under Federal or Emirate Decree, or as otherwise licensed to operate as a Charity by an agency of the Federal or Emirate Governments authorised to grant such licenses. Such charitable purposes and objectives include, for instance, advancing health, education, public welfare, religion, culture, science and similar activities.

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