Benefits under pilot schemes

Between charities, consideration

Business premises renovation allowances

Capital allowances

Capital expenditure

Cemeteries and crematoria


Supporters' scheme: no donation

Charities, one to another



Donation or consideration for supply


Government grants outside scope of VAT

Data-gathering powers: relevant data-holder

Disabled persons vehicle maintenance

Dredging allowances

Farming, timing issues

Funding, partial exemption standard method


Housing associations

Housing associations, functions of Secretary of State

Improvements to private property

Industrial development grants

Installation of heating equipment, security goods and gas connection, reduced-rating

Intangible fixed assets

Local authorities

Handicapped student grants

Voluntary organisations

Local authority funding

Mineral extraction allowances

Northern Ireland

Oil extraction activities

Payments received for non-supplies


Capital allowances

Capital gains tax

Value added tax

Vocational training