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HMRC internal manual

VAT Government and Public Bodies

Police authorities: summary of activities: liabilities D to E

Activity Business (B) or Non-business (N) Rate: Standard (S), Zero (Z) or Exempt (E)
Deductions from salary:    
* Collections N  
* Payments B S
Detained persons (reimbursements) N  
Dilapidation expenses N  
Displays at events (dogs, horses, motorcycles and the like) B S
Documents ( see also ‘Information’ VATGPB5350):    
* provision (where obliged to provide) N  
* provision of copies B S or Z
Dogs (sales) B S
Donated goods and services (receipt of) N  
Driver Improvement Scheme:    
* provision of training schemes B E
* referral fees received from other providers B S
DSS benefit reimbursements (including Welfare to Work) N  
Education & training:    
* accommodation B S or E
* catering B S or E
* courses B E
* materials B Z or E
Entrance fees B S
Equipment (loans of) B S
Escorts of prisoners:    
* requested B S
* statutory N  
Escorts of property:    
* public safety N  
* requested B S
Events (policing of) B S
Exhibitions B S
Extradition Costs (recharges to Government Departments) N