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HMRC internal manual

VAT Cost Sharing Exemption Manual

Introduction: When did the exemption become effective in UK legislation?

The EU Directive 2006/112 (commonly referred to as the Principal VAT Directive) provides for the exemption of the services of cost sharing groups. The exemption was implemented in the UK from Royal Assent of the 2012 Finance Act with the introduction of a new Group 16 to Schedule 9 of the VAT Act 1994. However, there are significant changes to the scope of the exemption with effect from 1 June 2018.