VAT Notice 749: local authorities and similar bodies

This notice will help local authorities and other public bodies decide which activities are business or non-business for VAT purposes.



This notice cancels and replaces Notice 749 (February 2002). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Published 19 August 2015
Last updated 8 February 2016 + show all updates
  1. The address to send claim forms in (section 12.5) has changed.
  2. The address of where to send your claim in paragraph 12.5 has been updated.
  3. First published.