Local authorities and similar bodies
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
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
Staff supplied to OFSTED
Voluntary aided 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
