Introduction to VAT

Topics include:

• how VAT law applies to local councils
• where to find the law and guidance
• what are business and non-business activities
• understanding whether sales are taxable or exempt from VAT
• when a council must register for VAT
• when VAT can be reclaimed
• partial exemption
• reclaiming VAT when using grants and donations

Suitable Audience

This session is for clerks, finance staff and councillors. It explains how VAT rules affects local councils, whether they are VAT registered or reclaim VAT using Form VAT126.

Benefits

By the end of this session you will:

• Know where to find the relevant legislation and guidance
• Understand the key concepts of VAT
• Know when a council can or can’t reclaim VAT
• Recognise when a council must register for VAT
• Be aware of activities that require special attention

This training is delivered online, therefore attendees will need a device with a reasonable screen size such as a PC, laptop or tablet to be able to participate fully.

2026 Prices