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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
Updated
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Non-business activities: whether provided as a public authority: statutory position

It may be necessary to research the relevant law under which a public body is acting to determine whether it is unique to that body, or no different from the legislation governing non-public bodies supplying the same goods or services. The public body should be asked in the first instance to provide this where necessary and identify the relevant parts.

Alternatively all recent legislation can be accessed on the website of the Office of Public Sector Information and you may also find the information on the LexisNexisButterworths website. If you are unable to obtain the information from these sources the Public Authorities UoE (see VATGPB1600) may be able to help.