Town and Parish Councils VAT Guide

Richard Strevens is Principal Indirect Taxes Consultant at PS Tax. His career in VAT began at East Hertfordshire Direct Council before he took up a dedicated VAT manager role at London Borough of Barnet in 1998. He has acted as chair of the North London Boroughs VAT Group and has represented London authorities on the National Local Authority VAT Consultative Group.

• Town and Parish Councils VAT GuideTable of contents1. What and who is this book for?2. An overview of VAT2.1. HMRC Guidance3. Basic philosophy and mechanics of VAT3.1. The mechanics of VAT3.2. VAT Returns3.3. Making Tax Digital3.4. Supplies of Goods or Services3.5. VAT Reliefs3.6. VAT recovery3.7. Obligation to provide an invoice3.8. Correcting Errors3.9. Tax Points3.10. Trading outside the UK – Reverse Charge4. VAT for Local Authorities4.1. Overview4.2. Definition of local authority4.3. VAT registration4.4. Recovery of VAT by local authorities (including unregistered bodies)4.5. Business or Non-Business?4.6. Recovering VAT on exempt business activities, including partial exemption5. Specific Activities5.1. Advertising5.2. Allotments5.3. Cemeteries5.4. Community Projects5.5. Crèches and Playgroups5.6. Crematoria5.7. Council as Trustee5.8. District Council Delegated Functions5.9. Elections5.10. Fundraising events5.11. Garage Rental5.12. Grants and Donations5.13. Land, Property and Building Works (including the option to tax)5.14. Markets5.15. Parking facilities5.16. Planning and Licensing5.17. Publications5.18. Public Toilets5.19. Recreational (and Sports) Facilities5.20. Room hire5.21. Section 106 Funding5.22. Shared Services and Partnerships5.23. Sponsorship5.24. Storage facilities5.25. Supplies of staff5.26. Youth Clubs6. Glossary of Terms7. List of Useful HMRC Publications8. WORKED EXAMPLES8.1. Registration issues8.2. VAT Returns8.3. Partial Exemption9. Relevant Legislation9.1. Principal VAT Directive9.2. VAT Act 19949.3. Value Added Tax Regulations (SI 1995/2518)