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HMRC internal manual

VAT Government and Public Bodies

Police authorities: summary of activities: liabilities R to S

Activity Business (B) or Non-business (N) Rate: Standard (S), Zero (Z) or Exempt (E)
Rental income (other than section houses) B S or E
Road accidents (Information and documents required to be provided) N  
Royalties B S
Safety certificates (issue of) N  
Scrap (disposals of) B S
Secondments See ‘Staff’  
Section Houses See ‘Housing’ (VATGPB5340)  
Spare parts (sales of) B S
Special Enquiries (salaries & expenses) N  
Speed Awareness Training referral fee B S
Speed limit payments N  
Sponsorship B S
Sports clothing and equipment (Sales to trainees and officers) B S
Sports competition entry fees B S
Sports grounds:    
·           policing (requested) B S
·           policing (as requirement of safety certificate) N  
·           leasing (series of lets) B E
·           leasing (other than series of lets) B S
·           secondments (officers for a statutory purpose) N  
·           secondments (officers for a non-statutory purpose) B S
·           secondments (support staff) B S
·           secondments of teaching staff & classroom assistants for educational purposes B E
·           secondments to ACPO (serving officers ) N  
·           secondments to ACPO (civilian staff) B S
Stranded persons (reimbursements) N