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HMRC internal manual

VAT Cost Sharing Exemption Manual

From
HM Revenue & Customs
Updated
, see all updates

General provisions: What about supplies to a CSG?

Supplies of all goods and services to a CSG (for example, the transfer of staff either permanently or temporarily to a CSG) will be subject to the normal VAT rules and any input tax which is incurred in relation to an onward exempt supply by the CSG will not be deductible by the CSG. If a CSG is partially exempt the normal partial exemption rules apply including the de minimis rule.