Updates: VAT Partial Exemption Guidance
2024
Legal history and glossary of terms: index of cases referred to
Addition of three new cases to the index, with links to the relevant guidance page and a brief explanation of the case, in line with the format of the page generally.
2023
Partial Exemption principles: attribution case law
Added more recent cases.
Partial Exemption basics: UK law
Minor formatting update for accessibility
Minor formatting update for accessibility
2022
Changes to specified supplies order following exit from the EU
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: recent changes
Page archived – Old legacy update page no longer required
Partial Exemption Guidance: update index
Page archived – Old legacy update page no longer required
Other Partial Exemption issues: correcting errors
Incorrect information 'three year capping' corrected to 'four year'.
This reflects current policy.
Other Partial Exemption issues: contents
Addition of new subsection PE68000 to cover movement of own goods by PE businesses from Great Britain to Northern Ireland.
Addition of link to new subsection PE68000.
Addition of link to new subsection PE68000.
Link to new subsection on movement of own goods.
Other Partial Exemption issues: contents
Addiiton of new subsection.
Other Partial Exemption issues: changes in intention or use: background and legal basis
Ref to EU law removed.
2021
Guidance for specific trade sectors: finance: finance houses: attribution of input tax on overheads
Major revision to text following VWFS & issue of RCB8/20
Consideration of Partial Exemption (PE) special methods: when income goes wrong
1 - deleted para b) from 'The Problem' at Interdependence section;
2 - deleted Example b) 'Hire Purchase'
3 - deleted Solution b) 'Exclude the value of the supplies sold with no mark up'
4 - removed 'a' and 'b' where superfluous
Other Partial Exemption issues: Road Fuel Scale Charges
Revised content to reflect withdrawal of RFSC concession and RCB 33/13
2020
Guidance for specific trade sector: Finance: Invoice factoring and discounting
New guidance replaces administrative agreement withdrawn from 1 May 2020
Guidance for specific trade sector: Finance: Invoice factoring and discounting
Inserting page into correct section.
Guidance for specific trade sectors: finance: contents
Inserted new page to content list.
Partial Exemption basics: UK law
Details added about new Reg 102(2A)
Partial Exemption methods: introduction to special methods
Add details of new Reg 102(2A)
2019
Partial Exemption methods: Regulation 103B
Changes to the specified supplies order following exit from the EU
Partial Exemption basics: EU law
Archiving reason Text added