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

Tax implications of administration and liquidation

Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

14 Jul 2020 15:29 | Produced by Tolley Read more Read more

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley 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