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HMRC internal manual

VAT Land and Property

Supply: Private Finance Initiative (PFI): VAT issues

There are several VAT problems associated with PFI. They are:

  • the direction of the supply
  • establishing the nature of the supply in order to determine liability - which can be taxable, exempt or even non-business
  • timing of supplies
  • whether there are single or multiple supplies, and
  • equality of treatment between public and private sector.