VAT Partial Exemption Guidance

PE66000 - Other Partial Exemption issues: Lennartz treatment: contents

1. PE66050

   Background - the history of Lennartz and its interaction with PE
2. PE66100

   Backdating of PESMs
3. PE66150

   Can Lennartz output tax exceed input tax deduction under the PESM?
4. PE66200

   Sectors and proxies in the education sector
5. PE66250

   Inclusion of the deemed supplies in the PE calculation
6. PE66300

   CGS considerations