These are known as ‘taxable supplies’. There are different rules for charities.
must charge VAT on their goods or services
may reclaim any VAT they’ve paid on business-related goods or services
If you’re a VAT-registered business you must report to HM Revenue and Customs (HMRC) the amount of VAT you’ve charged and the amount of VATyou’ve paid. This is done through your VAT Return which is usually due every 3 months.