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Updates: VAT Government and Public Bodies

2023

15 November 2023 published amendments

Other local authority activities: sport and leisure: supplies of sporting services

Whole page replaced to reflect the new non-business treatment of these supplies.

2022

19 December 2022 published amendments

7 November 2022 published amendments

Other local authority activities: miscellaneous (A to E): car parking

Added new guidance on parking in country parks.

4 October 2022 published amendments

18 May 2022 published amendments

14 April 2022 published amendments

VAT Government and Public Bodies: recent changes

Page archived – Old legacy update page no longer required.

VAT Government and Public Bodies: recent changes

Page archived – Old legacy update page no longer required.

VAT Government and Public Bodies Manual: recent changes

Page archived – Old legacy update page no longer required.

VAT Government and public bodies: recent changes

Page archived – Old legacy update page no longer required.

VAT Government and public bodies: recent changes

Page archived – Old legacy update page no longer required.

16 February 2022 published amendments

15 February 2022 published amendments

Other local authority activities: miscellaneous (N to Z): contents

New page added to contents - VATGPB8876 Weddings and Civil Partnerships Ceremonies

Weddings and Civil Partnership Ceremonies

New page created.

2021

1 June 2021 published amendments

Other local authority activities: miscellaneous (A to E): car parking

Provided new clarification for car parking in country parks. Some minor and very minimal rewording in other sections of the page.

25 May 2021 published amendments

30 April 2021 published amendments

Other local authority activities: miscellaneous (A to E): election and returning officer’s expenses

Full rewrite of the page. Provides greater clarity and addresses the issue of devolved local government.

26 April 2021 published amendments

31 March 2021 published amendments

Government departments and health bodies: supplies to departments and health bodies

Rewrite to provide clarification of the handling and treatment of ICDPs.

18 February 2021 published amendments

17 February 2021 published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 82 - Goods and services supplied to High Speed Two (HS2) Limited

New page added.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 79 - Services provided by International Trade Advisors to the Department for International Trade

New page added.

Government departments and health bodies: Contracted Out Services (COS) Headings: contents

Six new headings added, following publication of the new Treasury Direction (30 October 2020).

New headings added.

Government departments and health bodies: Contracted Out Services (COS) Headings: COS Headings introduction

Following publication of a new Treasury Direction (30 October 2020) a number of changes were required for both updating and clarification.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 1 - Accounting, invoicing and related services

Amendment to the heading.

Government departments and health bodies: Contracted Out Services (COS) Headings: COS Heading 2 - Administration of certain programmes

Amendment of heading and body text to reflect this.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 5 - Agricultural services of the kind normally carried out by the Department for Environment, Food and Rural Affairs

Amended heading and clarified guidance.

Government departments and health bodies: Contracted Out Services (COS) Headings: COS Heading 6 - Alteration, repair and maintenance of road schemes

Amendment to the heading and minor amendments to the guidance

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 19 - Engineering, excluding computer engineering, and related process services

Amended heading and added an exclusion

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 25 - Hire of reprographic equipment including repair and maintenance

Added full text of heading.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 26 - Hire of vehicles, including repair and maintenance

Amended heading listed in full with clarification text.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 35 - Maintenance, repair and cleaning of buildings

Amended heading, provided full heading text and added clarification paragraph.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 45 - Operation, including the provision of any related services, of hospitals, health care establishments and health care facilities

Amended heading.

Government departments and health bodies: Contracted Out Services (COS) Headings: COS Heading 52 - Professional advice

Change of heading and full rewrite of guidance.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 54 - Publicity services including those provided through a digital medium

Amended heading

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 56 - Broadcasting services via radio, radio bandwidth or the internet

Amended heading, Added minor clarification points

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 60 - Security services, including security guards, CCTV monitoring, secure transport of items and monitoring the safety of those working alone

Amended heading. Minor amendments for clsarification

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 69 - Typing, secretarial, telephonist and clerical services

Amended heading. Added clarification paragraph.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 72: Career guidance, mentoring, counselling and other related services

Amendment of heading and complete change of guidance.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 74 - Original research undertaken to gain knowledge and understanding

Complete change of heading and guidance text.

Reverted to original heading and guidance text.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 73 - [Intentionally left blank]

Changed to be left blank.

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 76 - Probation Services delivered under section 3(2) of the Offender Management Act 2007

Amendment of heading to reflect change in relevant legislation.

Government departments and health bodies: contents

Change of wording for headings

2020

30 October 2020 published amendments

Section 33 bodies: those admitted by Treasury Order

Two new bodies added, from 4 November 2020.

1 September 2020 published amendments

Other local authority activities: miscellaneous (F to M): markets

Amendment to section of rent from stalls and pitches to clarify the correct treatment.

27 July 2020 published amendments

Other local authority activities: miscellaneous (F to M): markets

Updated and new paragraph added.

Government departments and health authorities: VAT law: restrictions on non-business treatment

Removed reference to s41(2) which was repealed and replaced with s41(5). Added link to VATGPB3400.

Government departments and health authorities: VAT law: definition of a government Department

Amended s41(7) reference.

Government departments and health authorities: HMRC responsibilities

Made page only a link to VATGPB1600 where roles and repsonsibilities are all detailed.

16 July 2020 published amendments

Introduction: representative bodies

Amended team name and added two more representative bodies.

29 May 2020 published amendments

2019

17 October 2019 published amendments

7 June 2019 published amendments

Bodies governed by public law: contents

Content page added status of children services

Content pages updated status of children services

Content pages updated - VAT status of children services

content page updated VAT status of elderly services

contents page updated VAT status of disabled services

contents page updated VAT status of miscellaneous services

4 June 2019 published amendments

Other local authority activities: childcare and welfare: children’s centres

Added new guidance page "VATGPB8225 Children’s services trust" to contents.

Other local authority activities: childcare and welfare: contents

Contents page updated

Guidance updated

2 May 2019 published amendments

Other local authority activities: childcare and welfare: contents

Local authorities can recover any VAT charged to them on taxable supplies made to them by children’s services trusts. This is under section 33(1) of the VAT Act 1994.

21 January 2019 published amendments

Other local authority activities: childcare and welfare: contents

Local authorities can recover any VAT charged to them on taxable supplies made to them by children’s services trusts. This is under section 33(1) of the VAT Act 1994.

2018

20 November 2018 published amendments

Section 33 bodies: refund arrangements: law

Amendments to the law to reflect changes brought about by the Finance Act 2018.

9 October 2018 published amendments

Government departments and health bodies: supplies to departments and health bodies

Addition of updated ICDP Agreements Lis and notification that the ICDP guidance is under review.

Link to guidance added and link to ICDP list mended.

19 September 2018 published amendments

6 June 2018 published amendments

17 April 2018 published amendments

Local government partnership programmes: examples: section 75 NHS Act 2006 partnerships

Added text for clarification and link to closely related page VATGPB6700. Addition of HMRC/DHSC agreed guidance.

Local government partnership programmes: local authority and NHS joint stores depots

Added text for clarification and link to closely related page VATGPB6640. Addition of HMRC/DHSC agreed guidance.

2017

21 December 2017 published amendments

Section 33 bodies: those admitted by Treasury Order

Addition of Cambridgeshire and Peterborough CA

20 December 2017 published amendments

1 November 2017 published amendments

31 October 2017 published amendments

Section 33 bodies: those admitted by Treasury Order

New body added to list - Old Oak Royal Park Development Corporation

24 October 2017 published amendments

Police authorities: specific activities: special services

update on special services provided by the police

21 August 2017 published amendments

Other local authority activities: miscellaneous (N to Z): waste collection and disposal

Addition of paragraph on out of area commercial waste .

10 August 2017 published amendments

10 July 2017 published amendments

3 July 2017 published amendments

21 June 2017 published amendments

16 June 2017 published amendments

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 14 - Computer services supplied to the specification of the recipient

Rewrite of whole page, providing clarification of IT licenses, agency staff, and more.

Resolved formatting issues

5 June 2017 published amendments

Other local authority activities: miscellaneous (N to Z): park and ride schemes

Re-write of guidance following interim procedures.

3 April 2017 published amendments

Introduction: roles and responsibilities

Address change for submission of VAT 126 forms

22 March 2017 published amendments

Local authority education services: school private fund income

'A wider range of' replace by the word 'fewer'.

27 February 2017 published amendments

Other local authority activities: miscellaneous (F to M): contents

Link to VATGPB8743 added to contents list

23 February 2017 published amendments

Other local authority activities: housing and community projects: planning regulations

3rd paragraph on Pre-Application Services added to text.

17 February 2017 published amendments

16 February 2017 published amendments

15 February 2017 published amendments

Local authority education services: related activities: careers services

Text on this page has been completely updated.

8 February 2017 published amendments

2016

21 December 2016 published amendments

Section 33 bodies: local authorities: definition

A new paragraph on Health and wellbeing boards has been added.

Section 33 bodies: those admitted by Treasury Order

Admission of two new combined authorities in November 2016

20 December 2016 published amendments

Section 33 bodies: refund arrangements: requests to use the scheme

VATGPB4140 updated with information on how to apply to be included in the Treasury Order.

Non-business activities: whether provided as a public authority: statutory position

Correction of typing error.

Non-business activities: whether provided as a public authority: delegation from one local authority to another

Correction of typing error.

Introduction: representative bodies

Removed outdated references to the Public Bodies UofE liaising with CIPFA, etc.

Government departments and health bodies: contents

Re-added page

Re-added manual page

Government departments and health authorities: HMRC responsibilities

Content updated to include health authorities.

15 December 2016 published amendments

14 December 2016 published amendments

Introduction: roles and responsibilities

Address change

Section 33 bodies: refund claims: common errors

Team responsible for processing VAT 126 is now UBODS not GABS
Charities removed from the list

Other local authority activities: miscellaneous (A to E): dropped kerbs and carriageway crossings

Removal of paragraph on person attempting at first to use another supplier to drop the kerb.

13 December 2016 published amendments

8 November 2016 published amendments

17 October 2016 published amendments