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HMRC internal manual

VAT Government and Public Bodies

Local government partnership programmes: examples: E-Government partnerships

To assist with the implementation of an e-Government programme, such as access to information and services via the internet, local partnerships can apply for government grants. These partnerships often involve local authorities, but can include NHS Trusts, transport companies or other private enterprises. Grants may cover capital costs, running costs, or both. VAT recovery is governed by the VAT regime that applies to the body delivering the services.