Research and analysis

The treatment of non-recoverable VAT in transport appraisal

Investigates the treatment of non-recoverable VAT on scheme costs in appraisal.

• From: Department for Transport
• Published: 19 June 2018

Documents

The treatment of non-recoverable VAT in appraisal

PDF, 887 KB, 19 pages

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Details

This report considers how non-recoverable VAT — that may hypothetically be charged on public sector bodies’ expenditure — should be treated in economic appraisal. The report provides recommendations for transport appraisal practice.

Published 19 June 2018