Commentary

RCB/10/18 VAT—cost share exemption

Part V16 Forms and other HMRC material

RCB/10/18 VAT—cost share exemption

RCB/10/18 VAT—cost share exemption

Revenue & Customs Brief, Issue 10. 31 July 2018

1 Purpose of this brief

This brief explains a further change to HMRC's policy following legal judgments on the cost share exemption (CSE).

Revenue and Customs Brief (3) 2018 detailed previous changes which have been added into guidance. Paragraph 5 of that brief explained that HMRC was still considering the impact of the judgments on:

  1.  

    —     the test for directly necessary services which enables cost share group (CSGs) to ignore certain non-qualifying supplies for the CSE

  2.  

    —     the social housing sector

This brief is about HMRC's conclusions on the test for directly necessary services.

The review of the use of the CSE by social housing associations has not been completed, so there is

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