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HMRC internal manual

VAT Cultural Services

From
HM Revenue & Customs
Updated
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Cultural bodies with local authority councillors as trustees: Trustees / Councillors paid attendance allowances by the local authority

Attendance allowances represent only a nominal allowance for time spent attending meetings etc, with no recognition of the level of duties and responsibilities undertaken by that person. As such, they do not, in themselves, reflect the commercial level of remuneration required to disqualify a body from exemption.