VATGPB4230 - Section 33 bodies: local authorities: exclusions

Although they may claim to be carrying out local authority functions, the following bodies are not eligible for section 33 treatment:

• joint boards and committees established by persons other than local authorities, even where they include local authorities as members or participants (for example boards established by order of a Minister of the Crown)
• purchasing Consortia in England, Wales and Northern Ireland (but not in Scotland - see VATGPB4220)
• bodies where voting rights are not restricted to local authority members, unless the exceptions in The Local Government (Committees and Political Groups) Regulations 1990), (see VATGPB4240)apply
• bodies that merely receive financial assistance from local authorities
• committees set up under section 102(4) of the Local Government Act 1972, whose roles are advisory and so are not discharging a local authority function
• community councils in Scotland and England
• community associations
• parish meetings, and
• business improvement districts.

The status of committees and joint committees need to be reviewed regularly to ensure that they continue to be eligible for section 33 treatment. This is particularly important where their composition changes.