Commentary

V7.328 Exempt supplies within VATA 1994, Sch 9

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.328 Exempt supplies within VATA 1994, Sch 9

Part V7 Tax planning | Commentary

V7.328 Exempt supplies within VATA 1994, Sch 9

There are 16 different group headings within Sch 9, as follows. The relevant HMRC public notice giving further analysis about each heading is shown in brackets, and the easiest way to view the notices is on the GOV.UK website at https://www.gov.uk/government/collections/vat-notices-numerical-order.

  1.  

    •     Group 1: Land – (Notice 742)

  2.  

    •     Group 2: Insurance (Notice 701/36/19)

  3.  

    •     Group 3: Postal services (Notice 701/8/18)

  4.  

    •     Group 4: Betting, gaming and lotteries (Notice 701/29/17)

  5.  

    •     Group 5: Finance (Notice 701/49/19)

  6.  

    •     Group 6: Education (Notice 701/30/18)

  7.  

    •     Group 7: Health and welfare (Notice 701/2/11, 701/31/14, 701/57/18)

  8.  

    •     Group 8: Burial and cremation (Notice 701/32/12)

  9.  

    •     Group 9: Subscriptions to trade unions, professional bodies and other public interest bodies (Notice 701/5/13)

  10.  

    •     Group 10: Sport, sports competitions and physical education (Notice 701/45/16)

  11.  

    •     Group 11: Works of art (Notice 701/12/18)

  12.  

    •     Group 12: Fundraising events by charities and other qualifying bodies

  13.  

    •     Group 13: Cultural services etc – admissions to museums, exhibitions, zoos and performances of a cultural nature supplied by public bodies and eligible bodies (701/47/11)

  14.  

    •     Group 14: Supplies of goods where input tax cannot be recovered

  15.  

    •     Group 15: Investment gold (Notice 701/21/18)

  16.  

    •     Group 16: Supplies of services by groups involving cost sharing (VAT Information Sheet 7/12 (V16.995, Division V16.5)).

The key VAT issues and some planning points on some of the more commonly used groups are now considered in more detail.

Land

A detailed analysis of land and property issues is considered in V7.372–V7.399.

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