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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
Updated
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VAT Government and Public Bodies: recent changes

Below are details of the amendments that were published on 25 July 2014 (see the update index for all updates)

Page Details of update
   
VATGPB2100 Clarifies that VATGPB refers to Article 13(1) of the EU Principal VAT Directive rather than section 41A of the VAT Act 1994 (which shares the same meaning) throughout the guidance
VATGPB2330 Updated to show the scope of section 33 of the VAT Act 1994 for the police
VATGPB4120 Updated to reflect Section 33 of the VAT Act 1994
VATGPB4300 Updated to show the list of bodies admitted by Treasury Order
VATGPB5100 Updated to show the scope of section 33 of the VAT Act 1994 for the police
VATGPB7820 Removes outdated reference to the Home Computer Initiative
VATGPB7855 Updated to show the scope of the reduced rate for Voluntary Aided, Voluntary Controlled and Foundation Schools
VATGPB8335 Updated to clarify the scope of VAT to repairs to demised dwellings where a charge is made
VATGPB8875 Adds a new section about the VAT treatment of clinical waste collection