This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Cost Sharing Exemption Manual

Introduction:Exempt supplies by Social Housing organisations

The exemption for supplies made by housing associations is currently under review. When that review has been completed, HMRC will announce any changes to take effect from a prospective date. In the meantime, Social housing organisations may continue to use the exemption until the review is completed.