No. 20,840

Decision given on 22 October 2008 by Miss Gort (Chairman).

Supply – Whether payment to appellant by local authority was consideration for taxable supply of services – Whether a grant – Value Added Tax Act 1994, s. 1 and 5; the VAT directive (Directive 2006/112), art. 2, 24 and 73; Local Government Act 2000.

  The issue was the treatment for VAT purposes of council funding received by the appellant. The commissioners had ruled that the payments were by way of grants while the appellant maintained that they were consideration for services supplied.

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