Decide which activities are business or non-business for VAT purposes if you’re a local authority or other public body.
Contents
- Detail
- 1. Overview
- 2. Business or non-business activities by local authorities and similar bodies for VAT purposes
- 3. VAT registration
- 4. Recovering VAT by public bodies
- 5. Recovering VAT on taxable business activities
- 6. Recovering VAT on costs related to non-business activities
- 7. Recovering VAT on exempt business activities
- 8. Model special section 33 recovery method and partial exemption
- 9. Amendments to section 33 recovery methods
- 10. Local authorities and community projects
- 11. Claiming refunds – public bodies registered for VAT
- 12. Claiming refunds – public bodies not registered for VAT
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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