VAT Partial Exemption

Topics include:

Topics include:
• law and guidance
• non-business, taxable and exempt uses of land
• Apportionment of costs
• Partial exemption calculations
• Occasional breaches
• Option to tax
• Capital Goods Scheme adjustments

Suitable Audience

This session is for those who already understand the rules of VAT (possibly from having attended one of our VAT sessions) and need to work out whether their council can reclaim VAT in relation to its use of land.

This session is unlikely to be of benefit for councils spending less than £50,000 a year, or for anyone that doesn't already understand the difference between business and non-business activities or between taxable and exempt supplies.

This session explains when VAT cannot be reclaimed in relation to exempt activities and what options may be available if you are in that situation.

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


By the end of this session you will:
• Know where to find the relevant legislation and guidance
• Understand how to undertake a partial exemption calculation
• Recognise when a project is likely to lead to unrecoverable VAT
• Be aware of options to achieve VAT recovery

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