Local authorities and similar bodies ― overview

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Local authorities and similar bodies ― overview

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note provides an overview of how VAT applies to local authorities and similar bodies.

For commentary about activities conducted by public bodies, see De Voil Indirect Tax Service V2.213.

For HMRC guidance, see Notice 749.

Local authorities and similar bodies ― introduction

Local authorities and similar bodies are sometimes referred to collectively as public bodies or public authorities. The following are examples of public bodies:

  1. Government departments

  2. non-departmental public bodies

  3. NHS bodies

  4. local Government bodies

  5. the police

  6. the fire and rescue services

Notice 749, para 2.1

VATA 1994, s 96(4) explains that, in the context of VATA 1994, ‘local authority’ means the council of a county, county borough, district, London borough, parish or group of parishes (or, in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a council constituted

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+

Popular Articles

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more Read more