– see also Acceptance of property in satisfaction of tax; Conditionally exempt transfers; Gifts for national purposes; Public authorities and public bodies

Accommodation for homeless

Case Law – The Lord Mayor and Citizens of the City of Westminster. (1988) 3 BVC 847

Accommodation, employer-provided

Legislation/Regulatory – ITEPA2003 s. 98

Admission charges to cultural activities

– see Cultural services

Adult education

Commentary – VAT Reporter ¶51-025 ; VAT Reporter ¶52-105
Legislation/Regulatory – BB 14/1995

Agent acting in own name

Case Law – Metropolitan Borough of Wirral v Customs and Excise Commissioners. [1995] BVC 205 ; Metropolitan Borough of Wirral. [1993] BVC 781

Application of scheme to

Commentary – 1.4

Associations, meaning

Commentary – Tax Reporter ¶806-200

Assumed gross payment status

Commentary – 7.5

Bailiffs' charges

Commentary – VAT Reporter ¶51-665

Bodies governed by public law

Acting as such

Commentary – VAT Reporter ¶51-030

Generally

Case Law – Ayuntamiento de Sevilla v. Recaudadores de las Zonas Primera y Segunda (Case C-202/90). [1993] BVC 186 ; The Arts Council of Great Britain. [1995] BVC 790 ; The Royal Academy of Music. [1995] BVC 749

Meaning

Commentary – VAT Reporter ¶51-035

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

Commentary – VAT Reporter ¶51-030

Special legal regime

Commentary – VAT Reporter ¶51-040

Treatment

Case Law – Finanzamt Augsburg-Stadt v Marktgemeinde Welden (Case C-247/95). [1997] BVC 415

Borrowing in foreign currency

Commentary – Tax Reporter ¶132-900
Legislation/Regulatory – ITTOIA2005 s. 755, 756

Building control fees

Commentary – VAT Reporter ¶10-602 ; VAT Reporter ¶51-555

Burial and cremation

Cemeteries

Commentary – VAT Reporter ¶52-305

Certain other supplies in connection with burial

Commentary – VAT Reporter ¶52-310

Closed cemeteries

Commentary – VAT Reporter ¶52-320

Crematoria

Commentary – VAT Reporter ¶51-025 ; VAT Reporter ¶52-315

Generally

Commentary – VAT Reporter ¶52-300
Case Law – Sandwell Metropolitan Borough Council [2013] TC 02554

Business and non-business activities

Annex I activities

Commentary – VAT Reporter ¶51-050

Bodies governed by public law

Commentary – VAT Reporter ¶51-030–VAT Reporter ¶51-040

Donations, fees and charges (including statutory contributions)

Commentary – VAT Reporter ¶51-055

Generally

Commentary – VAT Reporter ¶51-025

Significant distortion of competition

Commentary – VAT Reporter ¶51-045

UK law

Commentary – VAT Reporter ¶51-050

Car parking

Country parks

Commentary – VAT Reporter ¶51-935

Excess charges

Commentary – VAT Reporter ¶51-935

Off-street parking

Commentary – VAT Reporter ¶51-935

On-street parking

Commentary – VAT Reporter ¶51-935

Overpayments

Commentary – VAT Reporter ¶51-340 ; VAT Reporter ¶51-935

Recovery of VAT

Commentary – VAT Reporter ¶51-935

Tax point and invoices

Commentary – VAT Reporter ¶51-935

Catering

Commentary – VAT Reporter ¶51-025

Charities working with

Commentary – VAT Reporter ¶50-230

CIPFA Local Authority VAT Reference Manual

Commentary – VAT Reporter ¶51-015

Closed-circuit television (CCTV)

Commentary – VAT Reporter ¶51-580

Collection of sewerage/water charges

Commentary – VAT Reporter ¶51-650

Commercial vehicles

Commentary – VAT Reporter ¶51-610

Construction payments

Authenticated receipts

Commentary – VAT Reporter ¶51-315

Retention payments

Commentary – VAT Reporter ¶51-315

Contracted-out leisure services

Background

Commentary – VAT Reporter ¶52-210

Council payments: consideration for services or VAT-free grant

Commentary – VAT Reporter ¶52-210

Generally

Commentary – VAT Reporter ¶52-210

Identity of supplier

Commentary – VAT Reporter ¶52-210

Liability of supplies to users of

Commentary – VAT Reporter ¶52-210

Other supplies

Commentary – VAT Reporter ¶52-210

Risk of distortion of competition, exemption excluded

Commentary – VAT Reporter ¶52-210

Councillors attendance allowance

Commentary – Tax Reporter ¶496-530

Criminal Records Bureau (CRB) checks

Commentary – VAT Reporter ¶51-595

Cultural services

– see Cultural services

Deemed contractors

Commentary – 4.3.5

Delegation of responsibilities by one authority to another

Generally

Commentary – VAT Reporter ¶51-230

Roads

Commentary – VAT Reporter ¶51-230

Deposit-takers

– see Deposit-takers

Disaster funds

Commentary – VAT Reporter ¶51-685

Disposal of recovered property

Commentary – VAT Reporter ¶51-540

Economic activity

Advertising facilities in return for sponsorship money

Case Law – The City Council of Norwich. [1995] BVC 712

Letting beach chalets

Case Law – Shearing. [2001] BVC 2,066

Public legal aid services made in return for partial contribution

Case Law – EC Commission v Finland (Case C-246/08). [2010] BVC 1,062

Education

Academies

Commentary – VAT Reporter ¶52-095

Adult education courses

Commentary – VAT Reporter ¶51-025 ; VAT Reporter ¶52-105

Catering

Commentary – VAT Reporter ¶52-025

Connexions and careers service

Commentary – VAT Reporter ¶52-135

Education action zones (EAZ)

Commentary – VAT Reporter ¶52-115
HMRC Guidance – Notice 749

Extended schools services

Commentary – VAT Reporter ¶52-055

Food, drink and meals

Commentary – VAT Reporter ¶52-025

Foundation schools

– see Schools

Fuel and power supplies

Commentary – VAT Reporter ¶52-090

Funding of computers, equipment, books, etc.

Commentary – VAT Reporter ¶52-130
HMRC Guidance – Notice 749

Further education funding

Commentary – VAT Reporter ¶52-110

Generally

Commentary – VAT Reporter ¶52-000

Grant assistance for students on training courses

Commentary – VAT Reporter ¶52-135

Holiday clubs and supervised play facilities

Commentary – VAT Reporter ¶52-050

Library services

Commentary – VAT Reporter ¶52-140

Lottery funding, etc.

Commentary – VAT Reporter ¶52-085

Nursery education

Commentary – VAT Reporter ¶52-005

Schools

– see Schools

Staff supplied to OFSTED

Commentary – VAT Reporter ¶52-120

Voluntary aided schools

– see Schools

Youth centres and youth clubs

– see Youth centres and clubs

Educational establishments

Legislation/Regulatory – CTA2009 s. 71

Election expenses

Commentary – VAT Reporter ¶51-695

Employees

Car leasing

Commentary – VAT Reporter ¶51-545 ; VAT Reporter ¶51-645

Car mileage allowances

Commentary – VAT Reporter ¶51-635

Expenses

Commentary – VAT Reporter ¶51-505

Private use of cars

Commentary – VAT Reporter ¶51-605

Sport and leisure facilities

Commentary – VAT Reporter ¶52-220

Employer-provided accommodation

Commentary – Tax Reporter ¶414-600
HMRC Guidance – EIM11336 ; EIM11341 ; EIM11342 ; EIM11347 ; EIM11348 ; EIM11349 ; EIM11350 ; EIM11361 ; EIM11362 ; EIM60020 ; EIM68150 ; EIM68310
Case Law – Langley and Others v. Appleby (H.M. Inspector of Taxes) ; Lord Hanson v Mansworth (HMIT)

Entertainment and hospitality

Commentary – VAT Reporter ¶51-675

Excepted payments

Commentary – Tax Reporter ¶123-500–Tax Reporter ¶123-650

Exception from duties to deduct tax

Legislation/Regulatory – ITA2007 s. 931-938

Exemption

Legislation/Regulatory – CTA2010 s. 984 ; ITA2007 s. 838 ; TCGA92 s. 271(3)
HMRC Guidance – CTM40855

Exemption from tax

Commentary – Tax Reporter ¶144-100 ; Tax Reporter ¶589-450 ; Tax Reporter ¶806-200

Exemptions

Legislation/Regulatory – FA52 s. 74

Exemptions from tax

Commentary – Essential Tax Companion ¶15950

Expenditure reimbursed by

Legislation/Regulatory – TCGA92 s. 50

Expenses

Elections

Commentary – VAT Reporter ¶51-695

Employees

Commentary – VAT Reporter ¶51-505

Entertainment and hospitality

Commentary – VAT Reporter ¶51-675

Interviewees travel and subsistence

Commentary – VAT Reporter ¶51-635

Financing costs and income

Commentary – Tax Reporter ¶717-581
Legislation/Regulatory – TIOPA2010 s. 327
HMRC Guidance – CFM92210

Fire-fighting training

Commentary – VAT Reporter ¶51-585

Funding a grant or consideration

Case Law – Bath Festivals Trust Ltd [2009] BVC 2,194 ; Edinburgh Leisure; South Lanarkshire Leisure; Renfrewshire Leisure. [2005] BVC 2,146 ; Wolverhampton Citizens Advice Bureau. [2000] BVC 2,198

Galleries, refund of VAT

Commentary – VAT Reporter ¶52-800

Gaming, amusement and vending machines

Commentary – VAT Reporter ¶51-590

Generally

Commentary – VAT Reporter ¶51-000 ; Tax Reporter ¶806-200
Legislation/Regulatory – FA96 s. 70(2A)
HMRC Guidance – Notice 749

Gifts and awards

Commentary – VAT Reporter ¶51-515

Gifts to, exempt transfer

Commentary – Essential Tax Companion ¶16570

Gifts to, inheritance tax

Commentary – Tax Reporter ¶646-100

Grant aid to voluntary organisations

Commentary – VAT Reporter ¶51-660

Groundwork trusts

Central sponsorship

Commentary – VAT Reporter ¶51-730

Funding allocated by Groundwork UK to trusts

Commentary – VAT Reporter ¶51-730

Generally

Commentary – VAT Reporter ¶51-730

Government funding

Commentary – VAT Reporter ¶51-730

Other individual funding

Commentary – VAT Reporter ¶51-730

Role of Groundwork UK

Commentary – VAT Reporter ¶51-730

Trusts

Commentary – VAT Reporter ¶51-730

VAT treatment

Commentary – VAT Reporter ¶51-730

Group registration

Commentary – VAT Reporter ¶51-110

Highways

Adoption of roads and bridges

Commentary – VAT Reporter ¶51-920

Car parking

Commentary – VAT Reporter ¶51-935

Congestion charge

Commentary – VAT Reporter ¶51-950

Garage rents

Commentary – VAT Reporter ¶51-940

Generally

Commentary – VAT Reporter ¶51-900

Illegally parked vehicles

Commentary – VAT Reporter ¶51-945

Letting of garages for storage space

Commentary – VAT Reporter ¶51-940

Licences to erect street furniture

Commentary – VAT Reporter ¶51-925

Maintenance of and supervision fees for inspection of roads

Commentary – VAT Reporter ¶51-230

Recovery of excessive maintenance costs

Commentary – VAT Reporter ¶51-920

Repairs

Commentary – VAT Reporter ¶51-905

Road, bridge and tunnel tolls

Commentary – VAT Reporter ¶51-640 ; VAT Reporter ¶51-955

S. 278 agreements with Highways Agency

Commentary – VAT Reporter ¶51-920

Signage

Commentary – VAT Reporter ¶51-910

Trench reinstatements

Commentary – VAT Reporter ¶51-650 ; VAT Reporter ¶51-655

Vehicle or garage crossings: dropped kerb access

Commentary – VAT Reporter ¶51-920

Vehicle parking and garaging

Commentary – VAT Reporter ¶51-930

Verges, etc.

Commentary – VAT Reporter ¶51-915

Works

Commentary – VAT Reporter ¶51-920

HMRC policy responsibility

Commentary – VAT Reporter ¶51-005

Housing

Generally

Commentary – VAT Reporter ¶51-800

Gypsy and travellers' sites

Commentary – VAT Reporter ¶51-845

Obligation to provide accommodation

Commentary – VAT Reporter ¶51-805

Repair and maintenance

Commentary – VAT Reporter ¶51-820

Right-to-buy sales

Commentary – VAT Reporter ¶51-830

Service charges

Commentary – VAT Reporter ¶51-835

Social, provision and operation of

Commentary – VAT Reporter ¶51-805

Stock transfers and catch-up repairs

Commentary – VAT Reporter ¶51-810

Supplies of distress alarm systems

Commentary – VAT Reporter ¶51-840

Tenants' contributions to improvements

Commentary – VAT Reporter ¶51-825

Third-party management of stock

Commentary – VAT Reporter ¶51-815

Housing department, statutory responsibilities relating to repair notices

Case Law – Glasgow City Council. [1998] BVC 2,239

Improvement grants for private property

Commentary – VAT Reporter ¶51-565

Information services

Case Law – Metropolitan Borough of Wirral. [1997] BVC 2,211

Insurance premiums and claims

Generally

Commentary – VAT Reporter ¶51-520

Insured premises

Commentary – VAT Reporter ¶51-520

Leased cars

Commentary – VAT Reporter ¶51-520

Removal expenses

Commentary – VAT Reporter ¶51-520

Interviewees travel and subsistence expenses

Commentary – VAT Reporter ¶51-635

Invoices

Contents

Commentary – VAT Reporter ¶51-335

Pro forma invoices

Commentary – VAT Reporter ¶51-310

Sewerage services and water, maintenance and capital works

Commentary – VAT Reporter ¶51-650

Staff making small purchases/incurring expenses

Commentary – VAT Reporter ¶51-325

Journeys made by members of

Legislation/Regulatory – ITEPA2003 s. 235A

Land and property

Beach huts

Commentary – VAT Reporter ¶51-735

Capital goods scheme unusable by public body

Commentary – VAT Reporter ¶51-700

Charter markets

Commentary – VAT Reporter ¶51-745

Children's centres

Commentary – VAT Reporter ¶51-105

Coastal defence contributions

Commentary – VAT Reporter ¶51-750

Generally

Commentary – VAT Reporter ¶51-700

Grant of lease of refurbished arts centre

Case Law – West Devon District Council v Customs and Excise Commissioners. [2001] BVC 525

Groundwork trusts

Commentary – VAT Reporter ¶51-730

Maintenance of and supervision fees for inspection of roads

Commentary – VAT Reporter ¶51-230

Opting to tax

Commentary – VAT Reporter ¶51-765
HMRC Guidance – Notice 742a ; VAT Information Sheet 06/09

Peppercorn leases

Commentary – VAT Reporter ¶51-720

Protected (or listed) buildings

Commentary – VAT Reporter ¶51-705

Residential buildings

Commentary – VAT Reporter ¶51-710

Sale of land, 'building land'

Case Law – Gemeente Emmen v. Belastingdienst Grote Ondernemingen (Case C-468/93). [1996] BVC 406

Sale of land, transfer of business as going concern

Case Law – Dartford Borough Council [2008] BVC 2,128

Service charges

Commentary – VAT Reporter ¶51-725

Smallholdings

Commentary – VAT Reporter ¶51-740

Tenanted and joint-user premises

Commentary – VAT Reporter ¶51-760

Village halls, community centres, sports pavilions etc.

Commentary – VAT Reporter ¶51-715

Large scale transfers of social housing to registered social landlords

Legislation/Regulatory – IRInt. 260

Leasing

Commentary – VAT Reporter ¶51-545

Legal and valuation expenses

Commentary – VAT Reporter ¶51-525

Lettings of premises

Business activities

Commentary – VAT Reporter ¶51-025

Peppercorn leases

Commentary – VAT Reporter ¶51-720

Sports and leisure facilities

Commentary – VAT Reporter ¶52-215

Local authority, meaning

Commentary – VAT Reporter ¶51-405

Local government reorganisation

Commentary – VAT Reporter ¶51-120

Market operations

Business activity

Commentary – VAT Reporter ¶51-025

Charter markets

Commentary – VAT Reporter ¶51-745

Mayor's/chairman's allowance

Commentary – VAT Reporter ¶51-670

Meaning

Legislation/Regulatory – CTA2010 s. 1130, 1131 ; FA52 s. 74(4) ; IHTA84 s. 272 ; ITA2007 s. 999, 1000 ; STA63 s. 4(1) ; VATA94 s. 96(4)
HMRC Guidance – CFM90160 ; CH29950 ; CTM40860 ; CTM40865

Meaning of local authority

Commentary – Tax Reporter ¶144-100

Misdeclaration penalty

Generally

Commentary – VAT Reporter ¶60-032

Reasonable excuse

Commentary – VAT Reporter ¶60-049

Motor cars

Charges for private use

Commentary – VAT Reporter ¶51-605

Disposals

Commentary – VAT Reporter ¶51-605

Hire cars

Commentary – VAT Reporter ¶51-605

Input tax claims

Commentary – VAT Reporter ¶19-073

Leased cars

Commentary – VAT Reporter ¶51-520 ; VAT Reporter ¶51-605

Leasing to employees

Commentary – VAT Reporter ¶51-545 ; VAT Reporter ¶51-645

Marked and unmarked emergency service vehicles

Commentary – VAT Reporter ¶51-605

Mileage allowances

Commentary – VAT Reporter ¶51-635

Purchases

Commentary – VAT Reporter ¶51-605

Repairs and maintenance, accessories and modifications

Commentary – VAT Reporter ¶51-605

Motor cycles

Commentary – VAT Reporter ¶51-625

Museums

Generally

Commentary – VAT Reporter ¶52-240

Refund of VAT

Commentary – VAT Reporter ¶52-800

NHS joint stores depots

Commentary – VAT Reporter ¶51-435 ; VAT Reporter ¶52-650

Nursery education

Generally

Commentary – VAT Reporter ¶52-005

Neighbourhood Nursery Initiative

Commentary – VAT Reporter ¶52-005

Parking

Car parking

Commentary – VAT Reporter ¶51-935

Congestion charge

Commentary – VAT Reporter ¶51-950

Country parks

Commentary – VAT Reporter ¶51-935

Excess charges

Commentary – VAT Reporter ¶51-935

Garage rents

Commentary – VAT Reporter ¶51-940

Generally

Commentary – VAT Reporter ¶51-935

Illegally parked vehicles

Commentary – VAT Reporter ¶51-945

Letting of garages for storage space

Commentary – VAT Reporter ¶51-940

Off-street parking

Commentary – VAT Reporter ¶51-935

On-street parking

Commentary – VAT Reporter ¶51-935

Overpayments

Commentary – VAT Reporter ¶51-935

Recovery of VAT on car parking charges

Commentary – VAT Reporter ¶51-935

Supply of facilities

Commentary – VAT Reporter ¶51-930

Parking facilities

City council's receipts from parking meters and car parks

Case Law – Fazenda Pública v Câmara Municipal do Porto (Ministério Público, third party) (Case C-446/98). [2001] BVC 493

Off-street

Case Law – Customs and Excise Commissioners v Isle of Wight Council. [2005] BVC 228 ; Isle of Wight Council & Ors [2012] TC 02320 ; Isle of Wight Council. [2004] BVC 2,181 ; Revenue & Customs Commissioners v Isle of Wight Council & Ors (Case C-288/07). [2008] BVC 799 ; Revenue and Customs Commissioners v Isle of Wight Council & Ors. [2007] BVC 209 ; Revenue and Customs Commissioners v Isle of Wight Council & Ors. [2009] BVC 684

Partial exemption

Adjustments to calculation

Commentary – VAT Reporter ¶51-215

Agreement of recovery method

Commentary – VAT Reporter ¶51-220

Application of de minimis limit

Commentary – VAT Reporter ¶51-205

Calculation

Commentary – VAT Reporter ¶51-210
HMRC Guidance – Notice 749

Capital goods scheme adjustments

Commentary – VAT Reporter ¶51-215

Generally

Commentary – VAT Reporter ¶51-200

Partnership programmes

Business Improvement Districts (BIDs)

Commentary – VAT Reporter ¶52-660

Connexions

Commentary – VAT Reporter ¶52-135

Cost-sharing exemption

Commentary – VAT Reporter ¶52-600

Crime and disorder reduction

Commentary – VAT Reporter ¶52-645

Determining type of partnership that exists

Commentary – VAT Reporter ¶52-620

Generally

Commentary – VAT Reporter ¶52-600

Loose partnerships

Commentary – VAT Reporter ¶52-625

Multiple delivery model

Commentary – VAT Reporter ¶52-625

Multiple lead bodies

Commentary – VAT Reporter ¶52-610

NHS joint stores depots

Commentary – VAT Reporter ¶52-650

Property ownership

Commentary – VAT Reporter ¶52-630

Role and accountable body

Commentary – VAT Reporter ¶52-615

Separate legal entity

Commentary – VAT Reporter ¶52-610 ; VAT Reporter ¶52-625

Single lead body

Commentary – VAT Reporter ¶52-610 ; VAT Reporter ¶52-620 ; VAT Reporter ¶52-625

Structure and VAT recovery

Commentary – VAT Reporter ¶52-610

Supplies by partnerships

Commentary – VAT Reporter ¶52-605

VAT status of supplies made and received

Commentary – VAT Reporter ¶52-635

Youth Offending Teams (YOTs)

Commentary – VAT Reporter ¶52-655

Pension funds

Administration expenses

Commentary – VAT Reporter ¶51-225

Administrative concession

Commentary – VAT Reporter ¶51-225

Generally

Commentary – VAT Reporter ¶51-225 ; VAT Reporter ¶51-500

Investment expenses

Commentary – VAT Reporter ¶51-225

Sole trustee

Commentary – VAT Reporter ¶51-225

Pest control

Commentary – VAT Reporter ¶51-575

Petrol and diesel fuel

Commentary – VAT Reporter ¶51-630

Planning agreements

– see Planning agreements

Planning application fees

Commentary – VAT Reporter ¶51-555

Police and Crime Commissioners

– see Police and Crime Commissioners (PCCs)

Pollution incidents

Commentary – VAT Reporter ¶51-690

Printing and stationery

Commentary – VAT Reporter ¶51-535

Provision of information and the Freedom of Information Act

Commentary – VAT Reporter ¶51-550

Public Authorities Unit of Expertise (UoE), role

Commentary – VAT Reporter ¶51-020

Public bodies entitled to s. 33 refunds

Committees and joint committees or boards

Commentary – VAT Reporter ¶51-070

Excluded bodies

Commentary – VAT Reporter ¶51-070

Magistrates' courts

Commentary – VAT Reporter ¶51-070

Probation service

Commentary – VAT Reporter ¶51-070

Treasury Order

Commentary – VAT Reporter ¶51-070

VATA 1994, s. 33(3)

Commentary – VAT Reporter ¶51-070

Public body, revised definition from July 2012

Commentary – VAT Reporter ¶51-025

Qualifying lender

Legislation/Regulatory – ICTA88 s. 376

Records

Accounting periods

Commentary – VAT Reporter ¶51-305

Cash income

Commentary – VAT Reporter ¶51-340

Cheque requisitions

Commentary – VAT Reporter ¶51-320

Construction payments

Commentary – VAT Reporter ¶51-315

Credit notes

Commentary – VAT Reporter ¶51-310

Debtors' accounts

Commentary – VAT Reporter ¶51-335

Generally

Commentary – VAT Reporter ¶51-300

Impact of time limits

Commentary – VAT Reporter ¶51-355

Ledger accounts

Commentary – VAT Reporter ¶51-350

Payments to creditors

Commentary – VAT Reporter ¶51-330

Petty cash payments, imprest accounts and staff expenses

Commentary – VAT Reporter ¶51-325

Pro forma invoices

Commentary – VAT Reporter ¶51-310

Unjust enrichment

Commentary – VAT Reporter ¶51-360

VAT invoices

Commentary – VAT Reporter ¶51-310

Recovery or recharge of costs

Commentary – VAT Reporter ¶51-530

Refund of VAT

Authority acting as sole trustee

Commentary – VAT Reporter ¶51-095

Bodies excluded from s. 33 scheme

Commentary – VAT Reporter ¶51-070 ; VAT Reporter ¶51-075

Bridge operating company

Case Law – R (on the application of the Company of Proprietors of Whitchurch Bridge) v HM Treasury. [2013] BVC 14

Claims by unregistered bodies

Commentary – VAT Reporter ¶52-700–VAT Reporter ¶52-745

Claims method

Commentary – VAT Reporter ¶51-085

Community projects

Commentary – VAT Reporter ¶51-100

Conditions

Commentary – VAT Reporter ¶51-080

Generally

Commentary – VAT Reporter ¶51-065 ; VAT Reporter ¶55-448
Legislation/Regulatory – SI 1986/532 ; VATA94 s. 33
Case Law – Haringey Borough Council (No. 3). [1995] BVC 1,138

Hiring of exhibition halls

Case Law – Haringey Borough Council (No. 2). [1995] BVC 919

Motor cars

Commentary – VAT Reporter ¶51-605

Museums and galleries

Commentary – VAT Reporter ¶52-800

Partnership programmes

Commentary – VAT Reporter ¶52-610

Payments to builders for grant-aided building works

Case Law – Ashfield District Council v Customs and Excise Commissioners. [2002] BVC 212

Police authority

Case Law – R v Commissioners of Customs and Excise, ex parte Greater Manchester Police Authority. [2001] BVC 186 ; R v Customs and Excise Commissioners, ex parte Greater Manchester Police Authority. [2000] BVC 249 ; R v HM Treasury and Customs and Excise Commissioners, ex parte Service Authority for the National Crime Squad & Ors. [2000] BVC 290

Provision and maintenance of cemeteries

Case Law – Rhondda Cynon Taff County Borough Council. [2000] BVC 2,226

Public bodies, s. 33 entitlement

Commentary – VAT Reporter ¶51-070

Reconstruction of Alexandra Palace

Case Law – Haringey Borough Council. [1993] BVC 541 ; London Borough of Haringey v Customs and Excise Commissioners; Customs and Excise Commissioners v London Borough of Haringey. [1995] BVC 314

Refunds introduced in 2005

Commentary – VAT Reporter ¶51-065

Refusal, no appeal

Commentary – VAT Reporter ¶51-065

Repayment supplement, interest and penalties

Commentary – VAT Reporter ¶51-090

Requests to use scheme

Commentary – VAT Reporter ¶51-075

Three-year cap

Case Law – Glasgow City Council. [2000] BVC 2,363 ; R (on the application of Cardiff City Council) v Customs and Excise Commissioners. [2004] BVC 108 ; R (on the application of Cardiff County Council) v Customs and Excise Commissioners [2003] BVC 26

Village halls, community centres, sports pavilions etc.

Commentary – VAT Reporter ¶51-715

Works in default

Commentary – VAT Reporter ¶51-570

Youth centres and youth clubs

Commentary – VAT Reporter ¶52-125

Registration

Commentary – VAT Reporter ¶43-000 ; VAT Reporter ¶43-909 ; VAT Reporter ¶44-175 ; VAT Reporter ¶51-110

Repayment of overpaid VAT

Impact of time limits

Commentary – VAT Reporter ¶51-355

Unjust enrichment

Commentary – VAT Reporter ¶51-360

Repayment supplement

Commentary – VAT Reporter ¶51-090 ; VAT Reporter ¶60-670
HMRC Guidance – Notice 749

Representative bodies, role

Commentary – VAT Reporter ¶51-010

Returns

Commentary – VAT Reporter ¶51-345

Road, bridge and tunnel tolls

Commentary – VAT Reporter ¶51-640 ; VAT Reporter ¶51-955

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

Case Law – Highland Council v Revenue and Customs Commissioners. [2008] BVC 777 ; The Highland Council. [2006] BVC 2,693

Sale of houses at discount

Legislation/Regulatory – FA81 s. 107

Service charges

Common parts

Commentary – VAT Reporter ¶51-835

Domestic

Commentary – VAT Reporter ¶51-725 ; VAT Reporter ¶51-835

Non-specific or non-itemised

Commentary – VAT Reporter ¶51-725

Services for demised premises

Commentary – VAT Reporter ¶51-835

Specific or itemised

Commentary – VAT Reporter ¶51-725

Services for children in need

Legislation/Regulatory – SI 2003/2077

Sewerage services and water

Collection of charges

Commentary – VAT Reporter ¶51-650

Development works

Commentary – VAT Reporter ¶51-650

Maintenance and capital works

Commentary – VAT Reporter ¶51-650

Private sewers

Commentary – VAT Reporter ¶51-650

Reinstatement works

Commentary – VAT Reporter ¶51-650

Social services and welfare care

Asylum seekers and refugees

Commentary – VAT Reporter ¶52-430

Bed and breakfast accommodation for homeless persons

Commentary – VAT Reporter ¶52-435

Care in the community

Commentary – VAT Reporter ¶52-410

Community transport for handicapped persons

Commentary – VAT Reporter ¶52-420

Foster carers' expenses

Commentary – VAT Reporter ¶52-425

Generally

Commentary – VAT Reporter ¶52-400

Handicapped student grants

Commentary – VAT Reporter ¶52-440

Home cooking facilities

Commentary – VAT Reporter ¶52-405

Legal fees for adoptive parents

Commentary – VAT Reporter ¶52-415

Provision of meals

Commentary – VAT Reporter ¶52-405

Recipient of supply (tripartite transactions)

Commentary – VAT Reporter ¶19-015

Supporting People

Commentary – VAT Reporter ¶52-445

Sponsorship

Commentary – VAT Reporter ¶51-680

Sport and leisure

All-inclusive leisure facilities charges

Commentary – VAT Reporter ¶52-205

Business activities

Commentary – VAT Reporter ¶52-200 ; VAT Reporter ¶52-205

Contracted-out leisure services

Commentary – VAT Reporter ¶52-210

Cultural activities

– see Cultural services

Exemption

Commentary – VAT Reporter ¶52-200 ; VAT Reporter ¶52-215

Leisure pass schemes

Commentary – VAT Reporter ¶52-205

Letting of facilities

Commentary – VAT Reporter ¶52-215

Membership schemes

Commentary – VAT Reporter ¶52-205

Museums

Commentary – VAT Reporter ¶52-240

Promotions and sponsorship

Commentary – VAT Reporter ¶52-225

Sport and leisure centres

Commentary – VAT Reporter ¶51-025

Staff: reduced session charges

Commentary – VAT Reporter ¶52-220

Theatrical presentations

Commentary – VAT Reporter ¶52-230

Third-party organisations operating or providing leisure facilities

Commentary – VAT Reporter ¶52-205

Statutory activities, non-supplies/outside scope of VAT

Commentary – VAT Reporter ¶10-602

Statutory duties, meaning of business

Commentary – VAT Reporter ¶10-870

Supplies

Dual use agreements

Commentary – VAT Reporter ¶51-415

Generally

Commentary – VAT Reporter ¶51-400

Goods between local authorities

Commentary – VAT Reporter ¶51-410

Goods by purchasing consortia

Commentary – VAT Reporter ¶51-425

Input tax, estimated

Commentary – VAT Reporter ¶51-350

Local government reorganisation

Commentary – VAT Reporter ¶51-120

NHS: pooled budgets and joint stores depots

Commentary – VAT Reporter ¶51-435

Reverse charge: carousel fraud

Commentary – VAT Reporter ¶51-430 ; VAT Reporter ¶55-405

Secondments of staff

Commentary – VAT Reporter ¶51-420

Services between local authorities

Commentary – VAT Reporter ¶51-415

Supplies of a social nature

Commentary – VAT Reporter ¶51-105

Supplies to another local authority or public body

Commentary – VAT Reporter ¶51-405

Tax point

Commentary – VAT Reporter ¶51-115

Supply of goods/services, registration

Legislation/Regulatory – VATA94 s. 42

Taxable person

Capital goods purchased by public authority

Case Law – Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën (Case C-378/02) [2008] BVC 176

City council's receipts from parking meters and car parks

Case Law – Fazenda Pública v Câmara Municipal do Porto (Ministério Público, third party) (Case C-446/98). [2001] BVC 493

Competition with private sector

Case Law – Ufficio Distrettuale delle Imposte Dirette di Fiorenzuola d'Arda & Ors v. Comune di Carpaneto Piacentino and Ufficio Provinciale Imposta Sul Valore Aggiunto di Piacenza (Joined Cases 231/87 and 129/88). [1991] BVC 70

Generally

Case Law – Finanzamt Eisleben v Feuerbestattungsverein Halle eV (Case C-430/04). [2010] BVC 490

Off-street parking

Case Law – Isle of Wight Council; Mid-Suffolk District Council; South Tyneside Metropolitan Borough Council & West Berkshire Council. [2006] BVC 2,524

Provision and maintenance of cemeteries

Case Law – Rhondda Cynon Taff County Borough Council. [2000] BVC 2,226

Provision of education for fee

Case Law – City of London Corporation. [2003] BVC 2,192

Telephone charges

Commentary – VAT Reporter ¶51-510

Tenanted and joint-user premises

Common heating schemes

Commentary – VAT Reporter ¶51-760

Fuel and power

Commentary – VAT Reporter ¶51-760

Third-party management of housing stock

Arm's length management organisations (ALMOs)

Commentary – VAT Reporter ¶51-815

Tenant management co-operatives (TMCs)

Commentary – VAT Reporter ¶51-815

Tenant management organisations (TMOs)

Commentary – VAT Reporter ¶51-815

Transport

Car leasing to employees

Commentary – VAT Reporter ¶51-645

Car mileage allowances

Commentary – VAT Reporter ¶51-635

Commercial vehicles

Commentary – VAT Reporter ¶51-610

Motor cars

Commentary – VAT Reporter ¶51-605

Motor cycles

Commentary – VAT Reporter ¶51-625

Petrol and diesel fuel

Commentary – VAT Reporter ¶51-630

Road, bridge and tunnel tolls

Commentary – VAT Reporter ¶51-640 ; VAT Reporter ¶51-955

Travel expenses of members of

Legislation/Regulatory – F(No. 2)A2015 s. 29 ; ITEPA2003 s. 295A

Trench reinstatements

Commentary – VAT Reporter ¶51-650 ; VAT Reporter ¶51-655

Unregistered bodies

Appeals

Commentary – VAT Reporter ¶52-730

Charging VAT

Commentary – VAT Reporter ¶52-710

Common errors and queries

Commentary – VAT Reporter ¶52-740

Common queries

Commentary – VAT Reporter ¶52-745

Generally

Commentary – VAT Reporter ¶52-700

Maintenance of records

Commentary – VAT Reporter ¶52-730

Parish council activities

Commentary – VAT Reporter ¶52-705

Penalties and interest

Commentary – VAT Reporter ¶52-725

Reclaiming VAT

Commentary – VAT Reporter ¶52-715

Verification of claims and dealing with errors

Commentary – VAT Reporter ¶52-720

Value added tax

Commentary – Essential Tax Companion ¶71700

Voucher schemes

Commentary – VAT Reporter ¶51-600

Waste collection

Commercial waste

Commentary – VAT Reporter ¶52-510

Domestic waste

Commentary – VAT Reporter ¶52-505

Generally

Commentary – VAT Reporter ¶52-500

Industrial waste

Commentary – VAT Reporter ¶52-515

Recycling credits

Commentary – VAT Reporter ¶52-520

Works in default

Generally

Commentary – VAT Reporter ¶51-570
Legislation/Regulatory – BB 19/1998-2

Private sewers

Commentary – VAT Reporter ¶51-650

Recovery of VAT

Commentary – VAT Reporter ¶51-570

VAT liability

Commentary – VAT Reporter ¶51-570