VATGPB8860 – Other local authority activities: miscellaneous (N to Z): supplies of staff
Basic principles
A section 33 body (see VATGPB4000) that supplies the services of its staff under the same legal conditions that apply to the private sector is not acting in its capacity as a public authority. The supply it makes is therefore a taxable business activity.
By contrast, if the section 33 body makes the supply under a special legal regime it does so in its capacity as a public authority (see paragraph VATGPB2300) and the supply is outside the scope of VAT.
Source gov.uk
Latest Posts in "United Kingdom"
- HMRC Guidance: Domestic reverse charge procedure (VAT Notice 735)
- Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case
- Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty
- Tribunal Rules Nursery Hot Meal Supplies Are Standard-Rated Catering, Not Zero-Rated Food
- Access Cards for Disabled Users Qualify for VAT Zero-Rating, Tribunal Rules
