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HMRC internal manual

VAT Government and Public Bodies

Police authorities: summary of activities: liabilities F to H

Activity Business (B) or Non-business (N) Rate: Standard (S), Zero (Z) or Exempt (E)
False alarms (penalties) N  
Filming rights (charges to film companies) B S or E
* police matters N  
* other B S
Firearms licences (issue) N  
Fixed penalties (PCNs) N  
Football match policing:    
* requested B S
* statutory N  
Football Spectators Restriction Order Authority (staff & expenses) B S
Forensic Science Service:    
* rent and security B E
* services B S
Forensic laboratory (staff & expenses) N  
Forfeiture N  
Fuel & power (recharges) B S
Government grants N  
Grant funding (miscellaneous) N  
Hackney Carriage licences N  
Heathrow Airport (supply of officers) N  
Helicopters (sale of flying hours) B S
Hire cars (private use) B S
Hire of facilities B S
Hire of premises B S or E
Home Computer Initiative (computers to staff by Salary Sacrifice from 01.01.2012) B S
* disposal live B S
* slaughtered B S/Z
Houses of Parliament (policing) N  
Housing estate (policing costs) N  
Housing (section housing):    
* disposal N  
* rents (officers with reserved rights) N  
* rents (officers without reserved rights) B E
* ancillary facilities for officers B S
* rent and facilities (visitors) B S