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HMRC internal manual

VAT Government and Public Bodies

Police authorities: summary of activities: liabilities I to M

Activity Business (B) or Non-business (N) Rate: Standard (S), Zero (Z) or Exempt (E)
Identification parades (staff & expenses) N  
Identification suites (letting of) B S or E
Illegally parked vehicles (fees and charges) N  
Immigration (detention of suspects for UKBA) N  
* copies B S or Z
* provision of N  
Interest from investment income B E
Interpol (staff & expenses) B S
Interpreters (recharges) N  
Investment income (interest) B E
Jury Protection (recharge of costs incurred) N  
* disposals B S or E
* hire of police stations for filming and television B S or E
Licences (statutory - issue of) N  
Licences to occupy B S or E
Loan repayments by staff N  
Local authority precepts N  
Lost property:    
* administration fees B S
* disposals B S/Z
Meals to remand prisoners N  
Medical examination fees N  
Medical services (reimbursements) B S
Memorabilia (sales of) B S
Mobile telephones (contributions from employees) B S
Motor bikes (disposals of) B S
Mutual aid:    
* to other police forces N  
* officers N  
* administration fees N