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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
, see all updates

Police authorities: summary of activities: liabilities T to Z

Activity Business (B) or Non-business (N) Rate: Standard (S), Zero (Z) or Exempt (E)
     
Telephones:    
* coin boxes B S
* private use B S
Telephone Intelligence Unit funding N  
Television appearance fees B S
Traffic wardens (provision of) N  
Training:    
* firearms B E
* public order B E
Training courses and seminars B E
Translator recharges N  
Transport of witnesses to court B S or Z
Unclaimed property (disposal of) B S
Vans (disposal of) B S
Vehicles:    
* accident removal (driver responsible for costs) B S
* accident removal (unidentified driver - done under statutory powers) N  
* breakdown removal B S
* clamping N  
* compensation payments N  
* crime removal N  
* disposals through the Property Act Fund B S
* disposals of police vehicle B S or E
* found vehicles B S
* Operation ‘Recover’ (charges to owner for statutory removal) N  
* parking offences N  
* repairs and servicing B S
* seizures N  
* stolen Vehicles N  
* storage charges when seized under PACE B S
* warranty recovery B S
Vending Machine sales B S or E
Voluntary Cadet Corps (VCC) subscriptions B E
War Crimes information and documents N  
Wheel clamping and removals N  
Witness expenses (reimbursement) N