915. The Crown and public bodies.

The Value Added Tax Act 1994 applies in relation to supplies by the Crown as it applies in relation to taxable supplies by taxable persons1.

Where goods or services are supplied by a public body2 in the course of activities or transactions in which it is engaged as a public authority in respect of a specified activity3, the supply is to be treated as a supply in the course or furtherance of a business unless it is on such a small scale as to be negligible