CSE3885 - How the conditions are to be interpreted: ‘Directly Necessary’ services: Members with non-business activities: How is apportionment to be made? (guidance effective from 15 August 2018)

In the case of use for non-business activities, where the CSG member does not have a combined business/non-business partial exemption method, it will be necessary to use the business/non-business apportionment applied by the member to any mixed use supplies made to it by the CSG.