HMRC Guidance: Local authorities and similar bodies (VAT Notice 749)

Decide which activities are business or non-business for VAT purposes if you’re a local authority or other public body.

Contents

1. Detail
2. 1. Overview
3. 2. Business or non-business activities by local authorities and similar bodies for VAT purposes
4. 3. VAT registration
5. 4. Recovering VAT by public bodies
6. 5. Recovering VAT on taxable business activities
7. 6. Recovering VAT on costs related to non-business activities
8. 7. Recovering VAT on exempt business activities
9. 8. Model special section 33 recovery method and partial exemption
10. 9. Amendments to section 33 recovery methods
11. 10. Local authorities and community projects
12. 11. Claiming refunds – public bodies registered for VAT
13. 12. Claiming refunds – public bodies not registered for VAT
14. Your rights and obligations
15. Help us improve this notice
16. Putting things right
17. How HMRC uses your information

Source gov.uk

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