Local authorities and similar bodies ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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:

•
Government departments
•
non-departmental public bodies
•
NHS bodies
•
local Government bodies
•
the police
•
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

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Local authorities and similar bodies ― overview

Local authorities and similar bodies ― overview