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HMRC internal manual

VAT Cost Sharing Exemption Manual

HM Revenue & Customs
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General provisions: Does the exemption apply in any other circumstances?

No, the cost sharing exemption does NOT apply in any other circumstances. In all other respects the normal VAT rules will apply. So, for example, the cost sharing exemption will not apply to supplies of goods, supplies made above cost, supplies to non members or to any supplies made by members who supply services directly to other CSG members. If the CSG does make supplies which do not qualify for the exemption and which are subject to the normal VAT rules, then the CSG may have to register for VAT if it exceeds the VAT registration limits.