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HMRC internal manual

VAT Government and Public Bodies

Other local authority activities: miscellaneous (A to E): dropped kerbs and carriageway crossings

It may be necessary for an occupier to drive a vehicle over a kerbed footpath or verge in order to access their premises. The local authority, acting in its capacity as highway authority, can serve a notice under section 184 Highways Act 1980 to construct a dropped kerb. The notice will seek reimbursement from the occupier for the cost of the works. This is a non-business activity and so is not chargeable with VAT.

Alternatively, the occupier themselves may request the highway authority to carry out the work.  In that event, the supply is non-business and so is not chargeable with VAT, as the authority must carry out the work when asked.