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HMRC internal manual

VAT Cost Sharing Exemption Manual

From
HM Revenue & Customs
Updated
, see all updates

How the conditions are to be interpreted: Exempt and/or non-business activities: Can businesses and organisations that are not VAT registered join a CSG?

Yes. Businesses and organisations that are not VAT registered can also be members of a CSG provided they engage in exempt and/or non-business activity that is not de minimis. It is the activities engaged in and not registration status that determines eligibility for membership to a CSG.

Businesses and organisations that are not VAT registered and engage only in taxable activity are not eligible to be members of a CSG.