VAT on charity sales

[Custardtarte]

I have agreed to sell charity cards for a national charity (local group) in my gift shop. Do I need to charge/pay vat on these??

If you act as agent, no. If you act as principal, yes. All down to agency rules.

Who owns the cards until you "sell" them? Who insures them? Do you buy them and then sell them or do you just collect the money on behalf of the charity and then pay it to them, and then they pay you your commission?