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HMRC internal manual

VAT Government and Public Bodies

Police authorities: specific activities: special constables

Special constables are generally volunteer members of a police force. They are part of the police authority and so any VAT incurred on their costs is recoverable under section 33 (see VATGPB4000).

A limited number of forces are permitted to reimburse certain authorised and verifiable expenses incurred by individual officers. These payments are outside the scope of VAT.