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HMRC internal manual

VAT Cost Sharing Exemption Manual

HM Revenue & Customs
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General provisions: Can a CSG benefit from the normal VAT Reliefs and special provisions?

Yes. A CSG like any other organisation, if it is able to meet the relevant conditions, can benefit from the appropriate VAT provisions and reliefs (for example, if the CSG is a charity, then charity VAT reliefs will apply where appropriate).