Accommodation for homeless

Accommodation, employer-provided

Admission charges to cultural activities

Adult education

Agent acting in own name

Application of scheme to

Associations, meaning

Assumed gross payment status

Bailiffs' charges

Bodies governed by public law

Acting as such

Generally

Meaning

Non-departmental named public bodies, shared service VAT refunds proposed

Special legal regime

Treatment

Borrowing in foreign currency

Building control fees

Burial and cremation

Cemeteries

Certain other supplies in connection with burial

Closed cemeteries

Crematoria

Generally

Business and non-business activities

Annex I activities

Bodies governed by public law

Donations, fees and charges (including statutory contributions)

Generally

Significant distortion of competition

UK law

Car parking

Country parks

Excess charges

Off-street parking

On-street parking

Overpayments

Recovery of VAT

Tax point and invoices

Catering

Charities working with

CIPFA Local Authority VAT Reference Manual

Closed-circuit television (CCTV)

Collection of sewerage/water charges

Commercial vehicles

Construction payments

Authenticated receipts

Retention payments

Contracted-out leisure services

Background

Council payments: consideration for services or VAT-free grant

Generally

Identity of supplier

Liability of supplies to users of

Other supplies

Risk of distortion of competition, exemption excluded

Councillors attendance allowance

Criminal Records Bureau (CRB) checks

Cultural services

Deemed contractors

Delegation of responsibilities by one authority to another

Generally

Roads

Deposit-takers

Disaster funds

Disposal of recovered property

Economic activity

Advertising facilities in return for sponsorship money

Letting beach chalets

Public legal aid services made in return for partial contribution

Education

Academies

Adult education courses

Catering

Connexions and careers service

Education action zones (EAZ)

Extended schools services

Food, drink and meals

Foundation schools

– see Schools

Fuel and power supplies

Funding of computers, equipment, books, etc.

Further education funding

Generally

Grant assistance for students on training courses

Holiday clubs and supervised play facilities

Library services

Lottery funding, etc.

Nursery education

Schools

– see Schools

Staff supplied to OFSTED

Voluntary aided schools

– see Schools

Youth centres and youth clubs

Educational establishments

Election expenses

Employees

Car leasing

Car mileage allowances

Expenses

Private use of cars

Sport and leisure facilities

Employer-provided accommodation

Entertainment and hospitality

Excepted payments

Exception from duties to deduct tax

Exemption

Exemption from tax

Exemptions

Exemptions from tax

Expenditure reimbursed by

Expenses

Elections

Employees

Entertainment and hospitality

Interviewees travel and subsistence

Financing costs and income

Fire-fighting training

Funding a grant or consideration

Galleries, refund of VAT

Gaming, amusement and vending machines

Generally

Gifts and awards

Gifts to, exempt transfer

Gifts to, inheritance tax

Grant aid to voluntary organisations

Groundwork trusts

Central sponsorship

Funding allocated by Groundwork UK to trusts

Generally

Government funding

Other individual funding

Role of Groundwork UK

Trusts

VAT treatment

Group registration

Highways

Adoption of roads and bridges

Car parking

Congestion charge

Garage rents

Generally

Illegally parked vehicles

Letting of garages for storage space

Licences to erect street furniture

Maintenance of and supervision fees for inspection of roads

Recovery of excessive maintenance costs

Repairs

Road, bridge and tunnel tolls

S. 278 agreements with Highways Agency

Signage

Trench reinstatements

Vehicle or garage crossings: dropped kerb access

Vehicle parking and garaging

Verges, etc.

Works

HMRC policy responsibility

Housing

Generally

Gypsy and travellers' sites

Obligation to provide accommodation

Repair and maintenance

Right-to-buy sales

Service charges

Social, provision and operation of

Stock transfers and catch-up repairs

Supplies of distress alarm systems

Tenants' contributions to improvements

Third-party management of stock

Housing department, statutory responsibilities relating to repair notices

Improvement grants for private property

Information services

Insurance premiums and claims

Generally

Insured premises

Leased cars

Removal expenses

Interviewees travel and subsistence expenses

Invoices

Contents

Pro forma invoices

Sewerage services and water, maintenance and capital works

Staff making small purchases/incurring expenses

Journeys made by members of

Land and property

Beach huts

Capital goods scheme unusable by public body

Charter markets

Children's centres

Coastal defence contributions

Generally

Grant of lease of refurbished arts centre

Groundwork trusts

Maintenance of and supervision fees for inspection of roads

Opting to tax

Peppercorn leases

Protected (or listed) buildings

Residential buildings

Sale of land, 'building land'

Sale of land, transfer of business as going concern

Service charges

Smallholdings

Tenanted and joint-user premises

Village halls, community centres, sports pavilions etc.

Large scale transfers of social housing to registered social landlords

Leasing

Legal and valuation expenses

Lettings of premises

Business activities

Peppercorn leases

Sports and leisure facilities

Local authority, meaning

Local government reorganisation

Market operations

Business activity

Charter markets

Mayor's/chairman's allowance

Meaning

Meaning of local authority

Misdeclaration penalty

Generally

Reasonable excuse

Motor cars

Charges for private use

Disposals

Hire cars

Input tax claims

Leased cars

Leasing to employees

Marked and unmarked emergency service vehicles

Mileage allowances

Purchases

Repairs and maintenance, accessories and modifications

Motor cycles

Museums

Generally

Refund of VAT

NHS joint stores depots

Nursery education

Generally

Neighbourhood Nursery Initiative

Parking

Car parking

Congestion charge

Country parks

Excess charges

Garage rents

Generally

Illegally parked vehicles

Letting of garages for storage space

Off-street parking

On-street parking

Overpayments

Recovery of VAT on car parking charges

Supply of facilities

Parking facilities

City council's receipts from parking meters and car parks

Off-street

Partial exemption

Adjustments to calculation

Agreement of recovery method

Application of de minimis limit

Calculation

Capital goods scheme adjustments

Generally

Partnership programmes

Business Improvement Districts (BIDs)

Connexions

Cost-sharing exemption

Crime and disorder reduction

Determining type of partnership that exists

Generally

Loose partnerships

Multiple delivery model

Multiple lead bodies

NHS joint stores depots

Property ownership

Role and accountable body

Separate legal entity

Single lead body

Structure and VAT recovery

Supplies by partnerships

VAT status of supplies made and received

Youth Offending Teams (YOTs)

Pension funds

Administration expenses

Administrative concession

Generally

Investment expenses

Sole trustee

Pest control

Petrol and diesel fuel

Planning agreements

Planning application fees

Police and Crime Commissioners

Pollution incidents

Printing and stationery

Provision of information and the Freedom of Information Act

Public Authorities Unit of Expertise (UoE), role

Public bodies entitled to s. 33 refunds

Committees and joint committees or boards

Excluded bodies

Magistrates' courts

Probation service

Treasury Order

VATA 1994, s. 33(3)

Public body, revised definition from July 2012

Qualifying lender

Records

Accounting periods

Cash income

Cheque requisitions

Construction payments

Credit notes

Debtors' accounts

Generally

Impact of time limits

Ledger accounts

Payments to creditors

Petty cash payments, imprest accounts and staff expenses

Pro forma invoices

Unjust enrichment

VAT invoices

Recovery or recharge of costs

Refund of VAT

Authority acting as sole trustee

Bodies excluded from s. 33 scheme

Bridge operating company

Claims by unregistered bodies

Claims method

Community projects

Conditions

Generally

Hiring of exhibition halls

Motor cars

Museums and galleries

Partnership programmes

Payments to builders for grant-aided building works

Police authority

Provision and maintenance of cemeteries

Public bodies, s. 33 entitlement

Reconstruction of Alexandra Palace

Refunds introduced in 2005

Refusal, no appeal

Repayment supplement, interest and penalties

Requests to use scheme

Three-year cap

Village halls, community centres, sports pavilions etc.

Works in default

Youth centres and youth clubs

Registration

Repayment of overpaid VAT

Impact of time limits

Unjust enrichment

Repayment supplement

Representative bodies, role

Returns

Road, bridge and tunnel tolls

Sale of card entitling purchaser access to leisure facilities, standard-rating

Sale of houses at discount

Service charges

Common parts

Domestic

Non-specific or non-itemised

Services for demised premises

Specific or itemised

Services for children in need

Sewerage services and water

Collection of charges

Development works

Maintenance and capital works

Private sewers

Reinstatement works

Social services and welfare care

Asylum seekers and refugees

Bed and breakfast accommodation for homeless persons

Care in the community

Community transport for handicapped persons

Foster carers' expenses

Generally

Handicapped student grants

Home cooking facilities

Legal fees for adoptive parents

Provision of meals

Recipient of supply (tripartite transactions)

Supporting People

Sponsorship

Sport and leisure

All-inclusive leisure facilities charges

Business activities

Contracted-out leisure services

Cultural activities

Exemption

Leisure pass schemes

Letting of facilities

Membership schemes

Museums

Promotions and sponsorship

Sport and leisure centres

Staff: reduced session charges

Theatrical presentations

Third-party organisations operating or providing leisure facilities

Statutory activities, non-supplies/outside scope of VAT

Statutory duties, meaning of business

Supplies

Dual use agreements

Generally

Goods between local authorities

Goods by purchasing consortia

Input tax, estimated

Local government reorganisation

NHS: pooled budgets and joint stores depots

Reverse charge: carousel fraud

Secondments of staff

Services between local authorities

Supplies of a social nature

Supplies to another local authority or public body

Tax point

Supply of goods/services, registration

Taxable person

Capital goods purchased by public authority

City council's receipts from parking meters and car parks

Competition with private sector

Generally

Off-street parking

Provision and maintenance of cemeteries

Provision of education for fee

Telephone charges

Tenanted and joint-user premises

Common heating schemes

Fuel and power

Third-party management of housing stock

Arm's length management organisations (ALMOs)

Tenant management co-operatives (TMCs)

Tenant management organisations (TMOs)

Transport

Car leasing to employees

Car mileage allowances

Commercial vehicles

Motor cars

Motor cycles

Petrol and diesel fuel

Road, bridge and tunnel tolls

Travel expenses of members of

Trench reinstatements

Unregistered bodies

Appeals

Charging VAT

Common errors and queries

Common queries

Generally

Maintenance of records

Parish council activities

Penalties and interest

Reclaiming VAT

Verification of claims and dealing with errors

Value added tax

Voucher schemes

Waste collection

Commercial waste

Domestic waste

Generally

Industrial waste

Recycling credits

Works in default

Generally

Private sewers

Recovery of VAT

VAT liability