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HMRC internal manual

VAT Government and Public Bodies

Police authorities: summary of activities: liabilities A to B

Activity Business (B) or Non-business (N) Rate: Standard (S), Zero (Z) or Exempt (E)
Abandoned vehicles and property (disposal of) B S
Abnormal loads (escort of) N  
Accommodation See: ‘Education & Training’ (VATGPB5330) and ‘Housing’ (VATGPB5340).  
ACPO (Association of Chief Police Officers):    
·           ACPO Conference N  
·           receipt of Police Authority grants N  
·           recharge of payroll N  
·           miscellaneous income B S
·           royalties B S
·           secondments of staff to ACPO See: ‘Staff’ (VATGPB5380)  
·           sponsorship income B S
Advertising Revenue B S
Aerials & masts (licence over land) B E or S
Affiliation fees (salary deductions) N  
Aircraft flight recharges    
Airport security (policing) N  
Alarm connection and administration fees B S
Alien registration certificates (issue of) N  
Animal Rights National Index (staff & expenses) B S
Appearance fees (TV and the like) B S
Asset disposals (sales) B S
Bank of England (escorting) B S
Boarding-up (recharge of costs) N  
Boats (disposals) B S
British Airports Authority (policing) N