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HMRC internal manual

VAT Cost Sharing Exemption Manual

Introduction: What types of businesses and organisations can benefit from the exemption?

Any business or organisation that is capable of meeting the relevant criteria/conditions has the opportunity to use the exemption to their benefit. The types of businesses and organisations that might benefit are:



Education Institutions

Insurance businesses

Social Housing organisations

Betting and Gaming organisations

Health and Welfare businesses and organisations

Financial Services businesses

Local Authorities, Government Departments and Non- Departmental Public Bodies (NDPBs)

This is not an exhaustive list.