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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: What are exempt supplies?

Any supplies falling within Schedule 9 of the VAT Act 1994 with the exception of Groups 11, 14 and 15.

It does not include supplies with the right to recovery, for example under Article 169(c) of the PVD.