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HMRC internal manual

VAT Government and Public Bodies

Other local authority activities: miscellaneous (A to E): coastal defence contributions

Local authorities with responsibility for stretches of coastline are required by the Department for the Environment, Food and Rural Affairs (DEFRA) to obtain contributions towards the cost of maintaining coastal defences. The contributions normally come from those who derive most benefit and go towards the maintenance of sea walls and the like. They represent outside the scope contributions rather than consideration for a supply of services.