Small community based charities are often first responders to help people. They catch people who fall through the nets of statutory services and larger charities. Demand for their services is reaching unprecedented levels, yet income and donations are falling. Many small charities cannot reclaim VAT in the same way that many businesses can. By enabling these small community based charities to reclaim VAT, the government can make a difference to how much money these charities have to spend on providing vital services.