'body governed by public law'

2015 London Anniversary Games

Abuse of law

Acquisition of goods


Admission charges

Adoption allowances and payments

African Development Bank

Aggregates levy

Excavation operations

Limestone extraction

Removed spoil

Agricultural societies

Aircraft, supply to be used by airlines operating for reward chiefly on international routes

Ambulance services

Appropriation by personal representatives

Armed forces

Armed forces and war pensions

– see Armed forces

Asian Development Bank


Associated companies, transfers between


Automotive workers, aims of a trade union nature

Independent non-party political action group


– see Subscriptions

Atomic Energy Authority

Authors, artists and performers of works of art

Back-to-back arrangements

Bearer instruments


International organisations

Better off in work credit

Betting, gaming and lotteries

Betting, gaming, dutiable machine games and lotteries

Booking fees on concert ticket purchases

British Museum


Election to tax

– see Option to tax


Burial and cremation

– see also Burial and cremation


Business property relief

Capital duty, Inland Revenue practice

Capital gains tax, separate building not part of main residence

Capital goods

Catches of fish, importation

Certain means of transport temporarily imported from one member state to another

Change in description of supplies

Charge on or after 1 October 1999

Chargeable gains

Charitable companies


– see also Charities

Fund-raising events

Leases granted to

Transfers to

Welfare services

Chartering of sea-going vessels



Chevening Estate

Child trusts funds

Childcare, intermediary services

Collective investment schemes

Agreements to transfer chargeable securities



Community amateur sports clubs

Compensation or damages

Concept of 'exempted letting of immovable property'

Concept of assumption of obligations

Conditional sale agreements


Constituency reorganisation

Consular officers and employees


Contaminated land

Contemplative religious communities

Contract for provision reserving certain rights and prerogatives to the owner

Contracts, supply treated as taxable

Controlled foreign companies

Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency, assistance under

Convertible loan stock


Conveyance in consideration of debt

Corporate bonds

Corporation tax

Partial imputation system

Corporation tax, training and enterprise council

Cost sharing

Case law

Effective date


Cost sharing groups: supply of services

Countryside Council for Wales

Craft fairs

Credit sale agreements


Cultural services

Cultural services etc.


Customs warehousing

Decorations and other awards

Deed of variation

Dental payment plan administrator provided services to patients for consideration

Derogations from general provisions on

Designated international organisations

Diplomatic immunity



Imported goods

Divorce/judicial separation


Domestic microgeneration

Double duties

Duchy of Cornwall

Duplicate bridge tournaments, entry fees for


Education, research and vocational training

Effect of making exempt supplies

Election to waive

– see Option to tax

Electricity, importation

Emergency service personnel

Employers' associations

Employment income

Employment Zones programme, payments under

European Atomic Energy Community

European Bank for Reconstruction and Development

European Coal and Steel Community

European Commission and Court of Human Rights

European Investment Bank

European School, Culham

European School, Culham, and staff members

Excise duty, travellers

Excluded payments


Holiday accommodation

Interest payments by non-resident banks

National rules

Seasonal pitches for caravans

Export of goods


Intended exportation

Transactions treated as exports

Exports, transactions treated as such

Fair bargain


Fees paid in playing games of chance

Finance and financial services


Financial investments


Intermediary services

Transactions as principal

Fiscal warehousing


Warehouses other than customs warehouses, meaning

Fixed duty

– see Fixed duty

Foreign loan securities

Friendly societies

Friends of the National Libraries

Fund-raising events

– see Charities

Fund-raising events, charities and other qualifying bodies

Gaming machines

Gas, importation

General provisions


Gifts inter vivos

Gilt-edged securities

Glasgow 2014 Commonwealth Games

Glasgow Grand Prix 2014

Golf club and fitness centre

Government pilot schemes, benefits under

Granting with deductibility of VAT paid at preceding stage

Application of reduced rate provided for in art. 98

Cyprus, pharmaceuticals and foodstuffs for human consumption

Finland, newspapers and periodicals


Malta, foodstuffs for human consumption and pharmaceuticals

Poland, books and specialist periodicals

Sweden, newspapers, including radio and cassette newspapers

Groups of companies, planning

Health and welfare

Health service bodies

Hire-purchase agreements

Historic Buildings and Monuments Commission for England

Historic Churches Preservation Trust

Housing associations

Housing grants

Immediate needs annuities

Immovable property, leasing or letting

Import of free samples of low value

Imported goods

Absolute exemption


Persons travelling from third countries

Small consignments of non-commercial character


– see Exempt income

Income tax

Accident, sickness etc. insurance policies, benefits paid under

African Development Bank

Asian Development Bank

Consular officers and employees

Consuls and other official agents

European Bank for Reconstruction and Development

European Commission and Court of Human Rights

European Investment Bank

Experts seconded to the EU

Government securities held by non-residents

Holocaust victims

Inter-American Development Bank

International Maritime Satellite Organisation

International organisations


National-Socialist persecution, compensation

Scholarship income

Scholarships for employees' children

Sporting events, major

Stocks and dividends in the name of the Treasury

Trust income

Types of exempt payment

Victims of Nazi persecution

Inheritance tax

Bequest for sporting purposes

Close companies

Conservation of items of national heritage

Cumulation principle

Exempt transfers


Gifts exceeding limit

Scheme to gain exemption

Settled property

Transfers on death

Input tax deduction

Input tax, partial exemption


Insurance and insurance services

Brokers and agents



Other related services

Insurance and reinsurance

Inter-American Development Bank

International Bank for Reconstruction and Development

International Development Association

International Maritime Satellite Organisation

International military headquarters

International organisations

International transport

International transport: fuelling and provisioning

Domestic flights

Sea-going ships

Interpretation of provisions

Intra-Community supply


Evidential requirements

Investment gold

Investment gold scheme







– see also Land and buildings

Election to tax

– see Option to tax


Grant of interest in, right over or licence to occupy

Land registration

Landfill tax

Cessation of relevant activities


Leases, associated companies

Leasing or letting immovable property

Lettings of immovable property

Local authorities


Houses, sale at discount

Local authorities and local authority associations

Local authorities/local authority associations

Borrowing in foreign currency


London 2013 Anniversary Games

London Olympics and Paralympics 2012

Circumstances in which the exemption does not apply


HMRC guidance

Maintenance funds for historic buildings

Margin schemes

Matched interest profits

Medals and awards

Medical care

– see also Health and welfare


Medical and paramedical professions

Member's organisations

Migrant or seasonal workers

Mining and quarrying

Mooring of houseboats

Case law


Multilateral Investment Guarantee Agency

National Art Collections Fund

National Debt Commissioners/trustees

National Endowment for Science, Technology and the Arts

National Gallery

National Heritage Memorial Fund

National heritage property

National Museum of Wales

National Museums of Scotland

National Radiological Protection Board

National Trust for Places of Historic Interest or Natural Beauty

National Trust for Scotland for Places of Historic Interest or Natural Beauty

Natural England

Natural History Museum

New Deal 50plus, payments under

New means of transport

Non-profit making organisations

Fund-raising events

Sport or physical education, services linked to


Non-resident central banks

Non-sterling stock, instruments relating to

Northern Ireland Assembly

Northern Rock plc

Nuclear Decommissioning Authority

Official agents of Commonwealth countries and Republic of Ireland

Official publication

Option to tax

– see Option to tax


Overridden by zero-rating

Overseas pensions

Pension income

Pension schemes investment income

Personal injury or death, interest on damages

Personal luggage of travellers


Person from third country

Personal reliefs for goods permanently imported

Pet cemeteries

Police federations

Political, philanthropic or civic activities

Camping and caravanning club

Promotion of shooting and conservation

Rotary clubs

Postage stamps

Postal services

Access to delivery service of Royal Mail

Amend claim for damages

Consistency with EU law


Postage charges

Postage stamps

Public postal services, meaning

Power to vary

Private tuition

Professional associations, membership subscriptions

Professional associations, subscriptions

Profits attributable to period before relevant activities began

Promotion of shooting and conservation

Political, philanthropic or civic activities

Provision of services of an insurance broker or agent

Provision, for consideration, of a football stadium

Public offices and departments

Qualifying bonus payments

Qualifying corporate bonds

Queen and Prince of Wales

Radio and television activities, non-commercial

Reconstructions or amalgamations

Redemption of money vouchers used in lap dancing clubs

Registered land


Option to tax


Reimbursed expenses and benefits


Renewable source electricity

Renounceable letters of allotment

Repayment supplement interest

Reserve Bank of India

Round trips by sea as regards part of journey within territorial waters

Sale of freehold land with standing timber


Scholarship income


Scientific research

Scientific research associations

Scottish Natural Heritage


Security for money

Settled property

Slot machines

Small businesses, special scheme

Social security benefits

Social security work

Spoiled/misused stamps

Sport, sports competitions and physical education

– see also Sports clubs


Sport, sports competitions and physical educations

Sports and leisure facilities


Local authorities

Sports services

Spot the Ball competition


Staff supplied by religious or philosophical institutions

Stamp duty

Between depositary-receipt system and clearance system

Exempt stocks

Loan capital


Non-sterling-denominated loan

Renounceable letters of allotment

Repurchase arrangement

Sales to intermediaries

Sterling-denominated loan

Substitute instruments

Stamp duty land tax

Assets and appropriations by personal representatives

Compulsory purchase to facilitate development


Open-ended investment companies

Registered social landlords, grant of certain leases

Variation of testamentary dispositions etc.

Stamp duty reserve tax

Bearer instruments

Clearance services


Depositary receipts

Transfers of stock exempt from stamp duty

UK depositary interests in foreign securities

Unit trusts

Stamp taxes

Body of persons established for charitable purposes only

Demerger, transactions solely for effecting an exempt distribution

Inland Revenue practice

State Bank of Pakistan

Stocks and securities

International Bank for Reconstruction and Development

Transfers guaranteed by Treasury

Strict interpretation of exempt groups


Subscriptions to trade unions, professional and other public interest bodies

Substantial shareholding

Supplies 'closely related' to education

Supplies of goods dispatched outside EU

Supplies of goods where input tax non-deductible

Supplies of services closely linked to welfare and social security work

Concept of 'bodies recognised as being devoted to social wellbeing'

Hiring out of qualified care workers (nurses and geriatic nursing assistants)

Temporary-work agency

Supplies to intermediaries acting in their own name

Supply of goods



Input tax non-deductible

Solely used for exempt activities

Supply of goods for fuelling of vessels used for navigation

Supply of land

Exempt supply of property

Predominant supply is of other facilities

Standard-rated supply of facilities

Supply of services

Cost sharing groups


Supply of services to meet the direct needs of vessels used for navigation

Tax-interest expense or income amounts


Taxpayer seeking repayment of input tax

Temporarily imported goods

Trade union subscriptions

Trade unions

Trade unions, subscriptions

Transactions concerning payments or transfers or standard rated debt collection

Transactions in securities

Transactions treated as exports, dismantling of obsolete ships in service of US Navy

Transfers to Stock Exchange nominee

Transitional provisions

Transport of goods, Azores and Madeira

Triangular transaction

Trivial benefits

Trustees of the National Heritage Memorial Fund

Trustees, deed of retirement

Ulster Museum

Unincorporated associations

Unit trust schemes


Unregistered friendly societies

VAT importation

Veterinary surgeons

Visiting forces

Vocational training


– see Option to tax

War or military service pensions

Warranty covering breakdown of used cars, lump sum for

Water, material removed from


Welfare services


Protection of children and young persons


Works of art

Wounds and disability pensions

Youth club, company supplying gymnastic courses

Youth clubs

Youth organisation

Facilities provided to non-members