Updates: VAT Government and Public Bodies
2023
Other local authority activities: sport and leisure: supplies of sporting services
Whole page replaced to reflect the new non-business treatment of these supplies.
2022
Other local authority activities: miscellaneous (A to E): election and returning officer’s expenses
Rewrite following discussions with DLUHC and CIPFA.
Other local authority activities: miscellaneous (A to E): car parking
Added new guidance on parking in country parks.
Full rewrite to clarify the extent of this heading.
VATGPB - VAT Government and Public Bodies: Guidance Map
Page archived
VAT Government and Public Bodies: recent changes
Page archived – Old legacy update page no longer required.
VAT Government and Public Bodies: recent changes
Page archived – Old legacy update page no longer required.
VAT Government and Public Bodies Manual: recent changes
Page archived – Old legacy update page no longer required.
VAT Government and public bodies: recent changes
Page archived – Old legacy update page no longer required.
VAT Government and public bodies: recent changes
Page archived – Old legacy update page no longer required.
Other local authority activities: miscellaneous (N to Z): contents
New page added to contents - VATGPB8876 Weddings and Civil Partnerships Ceremonies
Weddings and Civil Partnership Ceremonies
New page created.
2021
Other local authority activities: miscellaneous (A to E): car parking
Provided new clarification for car parking in country parks. Some minor and very minimal rewording in other sections of the page.
Bodies governed by public law: introduction
Amendments for Tina Lang
Non-business activities: whether provided as a public authority: introduction
Amendment for Tina Lang
Non-business activities: whether provided as a public authority: other key Tribunal decisions
Amendment made for Tina Lang
Government departments and health authorities: registration
Amendment for Tina Lang
Bodies governed by public law: introduction
Amendments made for Tina Lang
Bodies governed by public law: definition: introduction
Amendments made by Tina Lang
Section 33 bodies: refund arrangements: introduction
Amendment made for Tina Lang
Section 33 bodies: refund claims: claim periods
Amendments made for Tina Lang
Local authority education services: related activities: assisted instrument purchase scheme
Amendment made for Tina Lang
Other local authority activities: miscellaneous (G to Z): supplies between local authorities
Amendment for Tina Lang
Government departments and health authorities: VAT law: UK law
Amendment made for Tina Lang
Spelling error
Section 33 bodies: recoverable VAT: circumstances in which VAT may be incurred
Amendment made for Tina Lang
Non-business activities: introduction
Amendments made for Tina Lang
Bodies governed by public law: non-business treatment
Amendments made for Tina Lang
Government departments and health authorities: VAT law: restrictions on non-business treatment
Amendment for Tina Lang
Section 33 bodies: refund arrangements: law
Amendments for Tina Lang
Non-business activities: distortions of competition: significant distortion
Amendments made for Tina Lang
Non-business activities: Section 41A (3) of the VAT Act 1994
Amendment made for Tina Lang
Other local authority activities: miscellaneous (A to E): election and returning officer’s expenses
Full rewrite of the page. Provides greater clarity and addresses the issue of devolved local government.
Clarification paragraph added, re new wording of heading. 'To the specification' guidance also amended.
Government departments and health bodies: supplies to departments and health bodies
Rewrite to provide clarification of the handling and treatment of ICDPs.
Government departments and health bodies: Contracted Out Services (COS) Headings: contents
Changed references from health "authorities" to "bodies" to reflect the latest position.
Minor formatting change.
New page added.
New page added.
Government departments and health bodies: Contracted Out Services (COS) Headings: contents
New headings added.
Following publication of a new Treasury Direction (30 October 2020) a number of changes were required for both updating and clarification.
Amendment to the heading.
Amendment of heading and body text to reflect this.
Amended heading and clarified guidance.
Amendment to the heading and minor amendments to the guidance
Amended heading and added an exclusion
Added full text of heading.
Amended heading listed in full with clarification text.
Amended heading, provided full heading text and added clarification paragraph.
Amended heading.
Change of heading and full rewrite of guidance.
Amended heading
Amended heading, Added minor clarification points
Amended heading. Minor amendments for clsarification
Amended heading. Added clarification paragraph.
Amendment of heading and complete change of guidance.
Reverted to original heading and guidance text.
Changed to be left blank.
Amendment of heading to reflect change in relevant legislation.
Government departments and health bodies: contents
Change of wording for headings
2020
Section 33 bodies: those admitted by Treasury Order
Two new bodies added, from 4 November 2020.
Other local authority activities: miscellaneous (F to M): markets
Amendment to section of rent from stalls and pitches to clarify the correct treatment.
Other local authority activities: miscellaneous (F to M): markets
Updated and new paragraph added.
Government departments and health authorities: VAT law: restrictions on non-business treatment
Removed reference to s41(2) which was repealed and replaced with s41(5). Added link to VATGPB3400.
Government departments and health authorities: VAT law: definition of a government Department
Amended s41(7) reference.
Government departments and health authorities: HMRC responsibilities
Made page only a link to VATGPB1600 where roles and repsonsibilities are all detailed.
Introduction: representative bodies
Amended team name and added two more representative bodies.
Government departments and health authorities: Section 33E bodies: Those admitted by Treasury Order
Relevant SI number added.
2019
Government departments and health bodies: supplies to departments and health bodies
Updating ICDP agreements list
Other local authority activities: childcare and welfare: VAT status of childcare services (A to L)
Contents pages updated to reflect current guidance
Other local authority activities: childcare and welfare: contents
Contents pages added
Other local authority activities: miscellaneous (F to M): homeless persons services
MInor amendment
Bodies governed by public law: contents
update of contents page
Other local authority activities: contents
Contents update
Other local authority activities: childcare and welfare: contents
Added page
Bodies governed by public law: contents
contents page updated VAT status of miscellaneous services
Other local authority activities: childcare and welfare: children’s centres
Added new guidance page "VATGPB8225 Children’s services trust" to contents.
Other local authority activities: childcare and welfare: contents
Guidance updated
Other local authority activities: childcare and welfare: contents
Local authorities can recover any VAT charged to them on taxable supplies made to them by children’s services trusts. This is under section 33(1) of the VAT Act 1994.
Other local authority activities: childcare and welfare: contents
Local authorities can recover any VAT charged to them on taxable supplies made to them by children’s services trusts. This is under section 33(1) of the VAT Act 1994.
2018
Other local authority activities: miscellaneous (A to E): car parking
update following NCP decision
Other local authority activities: miscellaneous (N to Z): park and ride schemes
changed
General update
Section 33 bodies: refund arrangements: law
Amendments to the law to reflect changes brought about by the Finance Act 2018.
Government departments and health bodies: supplies to departments and health bodies
Link to guidance added and link to ICDP list mended.
Amended title - this did not have the relevant item in it.
Section 33 bodies: refund claims: claim periods
Page updated to extend claim period to 4 years.
Page updated to extend claim period to 4 years.
Local government partnership programmes: examples: section 75 NHS Act 2006 partnerships
Added text for clarification and link to closely related page VATGPB6700. Addition of HMRC/DHSC agreed guidance.
Local government partnership programmes: local authority and NHS joint stores depots
Added text for clarification and link to closely related page VATGPB6640. Addition of HMRC/DHSC agreed guidance.
2017
Section 33 bodies: those admitted by Treasury Order
Addition of Cambridgeshire and Peterborough CA
Other local authority activities: miscellaneous (A to E): cemeteries and crematoria
New page
Local authority education services: voluntary aided schools: section 33 recovery
page archived
Local authority education services: voluntary aided schools: contents
link to 7520 removed as page archived
Local authority education services: voluntary aided schools: introduction
Update of VA Schools manual
General update of guidance
General update
general update
general update
General update
Police authorities: specific activities: disposal of goods
guidance updated following decision on seized cars
general update
Police authorities: specific activities: contents
Publish update
Section 33 bodies: those admitted by Treasury Order
New body added to list - Old Oak Royal Park Development Corporation
Police authorities: specific activities: special services
update on special services provided by the police
Other local authority activities: miscellaneous (N to Z): waste collection and disposal
Addition of paragraph on out of area commercial waste .
Other local authority activities: welfare: Neighbourhood Nursery Initiative
Guidance now obsolete and deleted
Other local authority activities: miscellaneous (F to M): contents
New page on inspections by local authorities
Other local authority activities: miscellaneous (N to Z): contents
New page created on property searches
Reverted to previous version with minor addition
Other local authority activities: miscellaneous (N to Z): park and ride schemes
Format made to #1 to remove irregular indentation
Amended for clarification purposes
Other local authority activities: miscellaneous (N to Z): park and ride schemes
Re-write of guidance following interim procedures.
Introduction: roles and responsibilities
Address change for submission of VAT 126 forms
Local authority education services: school private fund income
'A wider range of' replace by the word 'fewer'.
Other local authority activities: miscellaneous (F to M): contents
Link to VATGPB8743 added to contents list
Other local authority activities: housing and community projects: planning regulations
3rd paragraph on Pre-Application Services added to text.
Other local authority activities: housing and community projects: care and repair schemes
Change regarding administration services
Other local authority activities: housing and community projects: bed and breakfast accommodation
Change information on reduced value for long term residents
Other local authority activities: miscellaneous (F to M): contents
new page on mercury abatement
Local authority education services: related activities: careers services
Text on this page has been completely updated.
Government departments and health bodies: supplies to departments and health bodies
Amended to include the treatment of supplies in relation to the DfID's overseas aid programme.
Other local authority activities: miscellaneous (N to Z): waste collection and disposal
Text updated.
Local authority education services: school private fund income
Minor typos corrected.
2016
Section 33 bodies: local authorities: definition
A new paragraph on Health and wellbeing boards has been added.
Section 33 bodies: those admitted by Treasury Order
Admission of two new combined authorities in November 2016
Section 33 bodies: refund arrangements: requests to use the scheme
VATGPB4140 updated with information on how to apply to be included in the Treasury Order.
Non-business activities: whether provided as a public authority: statutory position
Correction of typing error.
Correction of typing error.
Introduction: representative bodies
Removed outdated references to the Public Bodies UofE liaising with CIPFA, etc.
Government departments and health bodies: contents
Re-added manual page
Government departments and health authorities: HMRC responsibilities
Content updated to include health authorities.
Heading introduction amended to provide greater clarity.
The reference to long tern car hire covering a period of 30 days or more has been removed.
Third bullet under what's included has been reworded to provide greater clarification.
Minor amendment to what is recoverable for repairs to sanitary ware, word damaged removed.
VATGPB9720 updated to include information on how to be included in the Treasury's Direction. Hyperlinks entered for headings
Introduction: roles and responsibilities
Address change
Section 33 bodies: refund claims: common errors
Team responsible for processing VAT 126 is now UBODS not GABS
Charities removed from the list
Other local authority activities: miscellaneous (A to E): dropped kerbs and carriageway crossings
Removal of paragraph on person attempting at first to use another supplier to drop the kerb.
Other local authority activities: miscellaneous (N to Z): contents
New page created for trolleys
Section 33 bodies: refund claims: method of claim by un-registered bodies
change of title and address of repayment team
Section 33 bodies: refund claims: verification of VAT 126 claims
Title of repayment team changed.
Police authorities: specific activities: contents
New page of guidance
The changes provide further guidance on recovery for smart motorways, tunnels and bridges.
Formatting amendments
Third bullet point changed
Complete COS heading added
Page amended to increase readability.
Further information given on mechanics of claiming VAT on contracted out services.
Government departments and health bodies: Contracted Out Services (COS) Headings: contents
title of COS heading 53 abbreviated
Government departments and health bodies: Contracted Out Services (COS) Headings: contents
COS heading 53 title was too long - now shortened
Government departments and health bodies: Contracted Out Services (COS) Headings: contents
Contents page 9700 updated.
Text on eligible bodies has been superseded so this has been removed.