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HMRC internal manual

VAT Cost Sharing Exemption Manual

How the conditions are to be interpreted: Exempt and/or non-business activities: What are exempt supplies?

The exemption for CSG services is only available to entities that make exempt supplies under the provisions of Article 132 of the VAT Directive, known as ‘public interest’ activities. This includes any supplies falling within Groups 3, 6, 7, 9, 10, 12 and 13 of Schedule 9 of the VAT Act 1994.

It does not include supplies covered by Article 135 such as insurance and finance, nor those with the right to recovery, for example under Article 169(c) of the PVD exempt supplies.