VATGPB3220 - Non-business activities: whether provided as a public authority: special legal regime

Increasingly there is a need to determine whether an activity undertaken by a public body is carried out under a special legal regime. A growing number of activities that were once the exclusive remit of public bodies are now being opened up to private sector providers. Only activities that a body has a statutory obligation to provide, or must perform in a way that is different to private sector providers, are carried out under a special legal regime.