The cost-sharing exemption (CSE) helps charities and business persons making exempt supplies (VATA 1994, Sch. 9, Grp. 16 as inserted by FA 2012, s. 197; HMRC Brief 23/2012 (24 August 2012); VAT Information Sheet 7/2012).

It facilitates a supply chain through which such persons save VAT by joining together and buying services in bulk without incurring additional VAT liabilities.

This is intended to be a co-operative buying arrangement; it is not a commercial out-sourcing arrangement.

See the flowchart at ¶29-562.

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