RCB/8/19 Review of the VAT exemption for cost sharing groups in the social housing sector
Revenue & Customs Brief, Issue 8. 27 August 2019
Purpose of this brief
This brief explains HMRC's conclusions following its review of the application of the cost share exemption (CSE) to the social housing sector. It announces the continued application of the CSE to cost sharing groups (CSGs) implemented by social housing associations.
Who should read this brief
This brief should be read by UK housing associations who have implemented a CSG, or are thinking of implementing a CSG, and have relied on HMRC's published guidance in the VAT Cost Sharing Exemption Manual.
Accountants, consultants and others who provide VAT advice to the businesses referred to above should also read this brief.
Definition of Social Housing Association
This brief applies to housing associations defined in section one of the Housing Associations Act 1985 and other registered social landlords who provide social housing for the benefit of the community, on a not-for-profit basis.