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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Other local authority activities: miscellaneous (N to Z): purchasing consortia

Under the Local Authorities (Goods and Services) Act 1970 a number of authorities may get together to form a joint committee that acts as a central purchasing organisation. They are known as Local Authority Purchasing Consortia (LAPCs).

The Carpaneto ECJ decision (ECJ/231/87) held that organisations such as LAPCs do not act under any special legal regime. As a result their supplies cannot be treated as non-business and so are not covered by section 33 (see VATGPB4000).

For further information on joint committees see VATGPB4210.