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

HMRC internal manual

VAT Cost Sharing Exemption Manual

HM Revenue & Customs
, see all updates

General provisions: Are all supplies made by a CSG covered by the exemption?

No, the exemption only applies to supplies of certain qualifying services (See CSE3520) made by the CSG to its members which are ‘directly necessary’ (see CSE3720) for the exempt and/or non-business supplies made by the individual qualifying member.