VATGPBSITEMAP - VATGPB - VAT Government and Public Bodies: Guidance Map
This Guidance Map by default shows a list of all of the page headings within this publication. You can filter this display by typing part of a reference or word that appears in the main title of the page into the selection box. Only links to the pages containing your filter criteria will then appear below. Use the [Reset Table] button to return to the default setting.
To view a page but keep this Map open in the background right-click on a link and select Open in New Window.
JAWS Users. The following form will allow you to either filter the contents of the data table found on this page or select from a list of categories. The search and selection boxes will filter results as you type so once the text has been entered the table will display the results. The GO button will take you to the table should you wish to use it. Please ignore the third column which is used in the filtering process and is not visible to users.
Filter the display: {#tableresults}
| VATGPB1000 Introduction: contents | |
| VATGPB1100 Scope of the manual | |
| VATGPB1200 Release of information (open government code of practice) | |
| VATGPB1300 How to use the manual | |
| VATGPB1400 Notice 749 | |
| VATGPB1500 Representative bodies | |
| VATGPB1600 HMRC contacts | |
| VATGPB2000 Bodies governed by public law: contents | |
| VATGPB2100 Introduction | |
| VATGPB2200 Non-business treatment | |
| VATGPB2300 Definition: contents | |
| VATGPB2310 Introduction | |
| VATGPB2320 Policy development | |
| VATGPB2330 Article 13 bodies | |
| VATGPB3000 Non-business activities: contents | |
| VATGPB3100 Introduction | |
| VATGPB3200 Whether provided as a public authority: contents | |
| VATGPB3210 Introduction | |
| VATGPB3220 Special legal regime | |
| VATGPB3230 Statutory obligation | |
| VATGPB3240 Delegation from one local authority to another | |
| VATGPB3250 Other key Tribunal cases | |
| VATGPB3260 Statutory position | |
| VATGPB3300 Distortions of competition: contents | |
| VATGPB3310 Relevance | |
| VATGPB3320 Key Tribunal cases | |
| VATGPB3330 Significant distortion | |
| VATGPB3400 Annex 1 of the Principal VAT Directive | |
| VATGPB3500 Grants and statutory contributions | |
| VATGPB3600 Flowchart | |
| VATGPB4000 Section 33 bodies: contents | |
| VATGPB4100 Refund arrangements: contents | |
| VATGPB4110 Introduction | |
| VATGPB4120 Law | |
| VATGPB4130 Qualifying bodies | |
| VATGPB4140 Requests to use the scheme | |
| VATGPB4200 Local authorities: contents | |
| VATGPB4210 Definition | |
| VATGPB4220 Purchasing consortia in Scotland | |
| VATGPB4230 Exclusions | |
| VATGPB4240 The Local Government (Committees and Political Groups) Regulations 1990 | |
| VATGPB4250 Requirement to register | |
| VATGPB4260 Background to pension funds generally | |
| VATGPB4270 Local authority pension funds | |
| VATGPB4280 Pension expenses | |
| VATGPB4290 Pension concession | |
| VATGPB4300 Those admitted by Treasury Order | |
| VATGPB4400 Recoverable VAT: contents | |
| VATGPB4405 Introduction | |
| VATGPB4410 Circumstances in which VAT may be incurred | |
| VATGPB4415 Direct supplies | |
| VATGPB4420 Exclusions | |
| VATGPB4425 Invoices | |
| VATGPB4430 Group registrations | |
| VATGPB4435 Mixed business and non-business use and exempt activities | |
| VATGPB4440 Community projects | |
| VATGPB4445 Donated funds | |
| VATGPB4450 Trust funds | |
| VATGPB4500 Calculations: contents | |
| VATGPB4510 Insignificance test | |
| VATGPB4520 Method | |
| VATGPB4530 Recharges | |
| VATGPB4540 Changes to agreed special methods | |
| VATGPB4550 Implementation of special methods | |
| VATGPB4560 Impact of changes during tax year | |
| VATGPB4570 Occasional breaches of the insignificance test | |
| VATGPB4600 Capital projects and other adjustments: contents | |
| VATGPB4610 Background | |
| VATGPB4620 Capital goods | |
| VATGPB4630 Capital item adjustments | |
| VATGPB4640 Change of intention | |
| VATGPB4650 Error in attribution | |
| VATGPB4700 Cars: contents | |
| VATGPB4710 Introduction | |
| VATGPB4720 Purchases | |
| VATGPB4730 Disposals | |
| VATGPB4740 Leasing | |
| VATGPB4750 Road fuel | |
| VATGPB4760 Motor mileage allowances | |
| VATGPB4770 Accessories modifications repairs and maintenance | |
| VATGPB4800 Refund claims: contents | |
| VATGPB4810 VAT registered bodies | |
| VATGPB4820 Un-registered bodies | |
| VATGPB4830 Method of claim by un-registered bodies | |
| VATGPB4840 Claim periods | |
| VATGPB4850 Verification of VAT 126 claims | |
| VATGPB4860 Common errors | |
| VATGPB4870 Frequently asked questions | |
| VATGPB4900 Registration and accounting: contents | |
| VATGPB4910 Bodies other than local authorities | |
| VATGPB4920 Local authorities | |
| VATGPB4930 Group VAT registration | |
| VATGPB4940 Estimated VAT returns | |
| VATGPB4950 Interest penalties and repayment supplements | |
| VATGPB4960 Claims for repayment of over-paid or under-claimed VAT | |
| VATGPB5000 Police authorities: contents | |
| VATGPB5100 Introduction | |
| VATGPB5200 Specific activities: contents | |
| VATGPB5205 Asylum seekers | |
| VATGPB5210 Community support officers | |
| VATGPB5215 Contracted-out vehicle removals | |
| VATGPB5220 Covert operations | |
| VATGPB5225 Disposal of goods | |
| VATGPB5230 Escort and transport of prisoners | |
| VATGPB5235 Escort of property and abnormal loads | |
| VATGPB5240 Housing | |
| VATGPB5245 Linguists | |
| VATGPB5250 Police cars | |
| VATGPB5255 Police doctors | |
| VATGPB5260 Secondments and supplies of staff | |
| VATGPB5265 Special constables | |
| VATGPB5270 Sporting and other events | |
| VATGPB5275 Statutory licences | |
| VATGPB5280 Staff and subsistence expenses | |
| VATGPB5285 Witness protection | |
| VATGPB5290 Youth offending teams | |
| VATGPB5300 Summary of activities: contents | |
| VATGPB5310 Liabilities A to B | |
| VATGPB5320 Liabilities C | |
| VATGPB5330 Liabilities D to E | |
| VATGPB5340 Liabilities F to H | |
| VATGPB5350 Liabilities I to M | |
| VATGPB5360 Liabilities N to O | |
| VATGPB5370 Liabilities P | |
| VATGPB5380 Liabilities R to S | |
| VATGPB5390 Liabilities T to Z | |
| VATGPB6000 Local government partnership programmes: contents | |
| VATGPB6100 Introduction | |
| VATGPB6200 Structure and VAT recovery | |
| VATGPB6300 Management boards and committees | |
| VATGPB6400 Accountable bodies | |
| VATGPB6500 VAT status of supplies involving partnerships | |
| VATGPB6600 Examples: contents | |
| VATGPB6610 Sure Start | |
| VATGPB6630 Crime and Disorder Reduction partnerships | |
| VATGPB6640 Health Act 1999 partnerships | |
| VATGPB6650 E-Government partnerships | |
| VATGPB6660 Groundwork Trusts | |
| VATGPB6670 Business Improvement Districts | |
| VATGPB6700 Local authority and NHS joint stores depots | |
| VATGPB6800 Local authority joint committees and shared services | |
| VATGPB7000 Local authority education services: contents | |
| VATGPB7100 Introduction | |
| VATGPB7200 Types of school | |
| VATGPB7300 Community and community special schools | |
| VATGPB7400 Foundation schools | |
| VATGPB7500 Voluntary aided schools: contents | |
| VATGPB7510 Introduction | |
| VATGPB7520 Section 33 recovery | |
| VATGPB7530 Paragraphs 1 to 4 of guidance on section 33 recovery agreed with Department for Education | |
| VATGPB7540 Paragraph 5 of guidance on section 33 recovery agreed with Department for Education | |
| VATGPB7550 Paragraph 6 of guidance on section 33 recovery agreed with Department for Education | |
| VATGPB7560 Paragraph 7 of guidance on section 33 recovery agreed with Department for Education | |
| VATGPB7570 Annex A of guidance on section 33 recovery agreed with Department for Education | |
| VATGPB7580 Annex B of guidance on section 33 recovery agreed with Department for Education | |
| VATGPB7590 Payments into devolved funds | |
| VATGPB7600 Voluntary controlled schools | |
| VATGPB7700 School private fund income | |
| VATGPB7800 Related activities: contents | |
| VATGPB7805 Careers services | |
| VATGPB7810 Grants for students on training courses | |
| VATGPB7815 Sales to students | |
| VATGPB7820 Sales of laptop computers to teachers and parents | |
| VATGPB7825 Assisted instrument purchase scheme | |
| VATGPB7830 Supplies of food and drink | |
| VATGPB7835 Sales to recipients other than own pupils and students | |
| VATGPB7840 School photographs | |
| VATGPB7845 Breakfast and after school clubs | |
| VATGPB7850 Holiday clubs and supervised play facilities | |
| VATGPB7855 Fuel and power | |
| VATGPB8000 Other local authority activities: contents | |
| VATGPB8100 Welfare: contents | |
| VATGPB8110 Asylum seekers and refugees | |
| VATGPB8120 Community alarms | |
| VATGPB8130 Disabled student grants | |
| VATGPB8140 Meals for the elderly | |
| VATGPB8150 Neighbourhood Nursery Initiative | |
| VATGPB8160 Supporting People introduction | |
| VATGPB8170 Supporting People joint statement with the Department of Communities and Local Government | |
| VATGPB8180 Supporting People services | |
| VATGPB8200 Childcare and welfare: contents | |
| VATGPB8210 Background | |
| VATGPB8220 Children’s centres | |
| VATGPB8230 VAT status of childcare services (A to L) | |
| VATGPB8240 VAT status of childcare services (M to R) | |
| VATGPB8250 VAT status of childcare services (S to Z) | |
| VATGPB8260 VAT status of elderly services | |
| VATGPB8270 VAT status of disabled services (A to M) | |
| VATGPB8280 VAT status of disabled services (N to Z) | |
| VATGPB8290 VAT status of miscellaneous services | |
| VATGPB8300 Housing and community projects: contents | |
| VATGPB8305 Background | |
| VATGPB8310 Bed and breakfast accommodation | |
| VATGPB8315 Background to housing stock transfers | |
| VATGPB8320 Housing stock transferred in existing condition | |
| VATGPB8325 Housing stock transferred following improvement by a local authority | |
| VATGPB8330 Third party management of housing stock | |
| VATGPB8335 Repair and maintenance of dwellings | |
| VATGPB8340 Home improvements and tenant contributions | |
| VATGPB8345 Local authority garages | |
| VATGPB8350 Property improvement grants | |
| VATGPB8355 Care and repair schemes | |
| VATGPB8360 Default works | |
| VATGPB8365 Group repair schemes and block improvement grants | |
| VATGPB8370 Planning regulations | |
| VATGPB8375 Provision and maintenance of community projects including village halls | |
| VATGPB8400 Sport and Leisure: contents | |
| VATGPB8410 Supplies of sporting services | |
| VATGPB8420 Operation of leisure centres | |
| VATGPB8430 Leisure service schemes | |
| VATGPB8500 Contracted out leisure services: contents | |
| VATGPB8510 Introduction | |
| VATGPB8520 Memorandum of understanding paragraphs 1 and 2 | |
| VATGPB8530 Memorandum of understanding paragraph 3 | |
| VATGPB8540 Memorandum of understanding paragraph 4.1 to 4.6 | |
| VATGPB8550 Memorandum of understanding paragraph 4.7 | |
| VATGPB8560 Memorandum of understanding paragraph 5 and 6 | |
| VATGPB8600 Miscellaneous (A to E): contents | |
| VATGPB8605 Introduction | |
| VATGPB8610 Ambulance co-responders | |
| VATGPB8615 Asset leasing arrangements | |
| VATGPB8620 Bailiffs | |
| VATGPB8625 Beach huts | |
| VATGPB8630 Building control fees | |
| VATGPB8635 Business improvement districts | |
| VATGPB8640 Car parking | |
| VATGPB8645 Cemeteries and crematoria | |
| VATGPB8650 Closed circuit television | |
| VATGPB8655 Coastal defence contributions | |
| VATGPB8660 Community Infrastructure Levy | |
| VATGPB8665 Congestion charging schemes | |
| VATGPB8670 Criminal Records Bureau checks | |
| VATGPB8675 Dropped kerbs and carriageway crossings | |
| VATGPB8680 Election and returning officer’s expenses | |
| VATGPB8700 Miscellaneous (F to M): contents | |
| VATGPB8705 Foster parents’ expenses | |
| VATGPB8710 Freedom of information requests | |
| VATGPB8715 Free gifts | |
| VATGPB8720 Future Jobs Fund | |
| VATGPB8725 Groundwork Trusts | |
| VATGPB8730 Guardian receivership | |
| VATGPB8735 Gypsy and traveller sites | |
| VATGPB8740 Highways | |
| VATGPB8745 Housing Market Renewal | |
| VATGPB8750 Library services | |
| VATGPB8755 Local Healthwatch Bodies | |
| VATGPB8760 London Low Emissions Zone | |
| VATGPB8765 Magistrates’ courts | |
| VATGPB8770 Markets | |
| VATGPB8775 Mayoral and chairman’s expenses | |
| VATGPB8780 Memorial benches | |
| VATGPB8785 Motor mileage allowances | |
| VATGPB8800 Miscellaneous (N to Z): contents | |
| VATGPB8805 Nationality Checking Service | |
| VATGPB8810 Park and ride schemes | |
| VATGPB8815 Pension fund administration services | |
| VATGPB8820 Pest control | |
| VATGPB8825 Probation services | |
| VATGPB8830 Provision of information under open government | |
| VATGPB8835 Purchasing consortia | |
| VATGPB8840 Recycling credits | |
| VATGPB8845 Road fuel scale charges | |
| VATGPB8850 Smallholdings | |
| VATGPB8855 Supplies between local authorities | |
| VATGPB8860 Supplies of staff | |
| VATGPB8865 Tolls for use of roads bridges and tunnels | |
| VATGPB8870 Voucher schemes | |
| VATGPB8875 Waste collection and disposal | |
| VATGPB8880 Weights and measures verification fees | |
| VATGPB8885 Youth centres | |
| VATGPB8890 Youth offending teams | |
| VATGPB9000 Government departments and health authorities: contents | |
| VATGPB9100 Introduction | |
| VATGPB9200 HMRC responsibilities | |
| VATGPB9300 VAT law: contents | |
| VATGPB9310 EU Law | |
| VATGPB9320 Definition of a government department | |
| VATGPB9330 Restrictions on non-business treatment | |
| VATGPB9340 VAT recovery on non-business activities | |
| VATGPB9350 Section 99 refund scheme | |
| VATGPB9400 Registration | |
| VATGPB9450 Use of tax advisors | |
| VATGPB9500 Supplies to departments and authorities | |
| VATGPB9600 Ambulance co-responders | |
| VATGPB9700 Contracted Out Services (COS) Headings: contents | |
| VATGPB9720 COS Headings introduction | |
| VATGPB9750 COS Heading 1 - Accounting, invoicing and related services | |
| VATGPB9770 COS Heading 2 - Administration of various schemes | |
| VATGPB9790 COS Heading 3 - Administration and collection of toll charges | |
| VATGPB9810 COS Heading 4 - Aerial photographic surveys and aerial surveillance | |
| VATGPB9830 COS Heading 5 - Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency | |
| VATGPB9850 COS Heading 6 - Roads: Section 278 Agreements | |
| VATGPB9870 COS Heading 7 - Broadcast monitoring services | |
| VATGPB9890 COS Heading 8 - Cartographic services | |
| VATGPB9910 COS Heading 9 - Cash in transit services | |
| VATGPB9930 COS Heading 10 - Catering | |
| VATGPB9950 COS Heading 11 - Ceremonial services | |
| VATGPB9970 COS Heading 12 - Childcare services | |
| VATGPB9990 COS Heading 13 - Collection, delivery and distribution services | |
| VATGPB10030 COS Heading 15 - Conference and exhibition services | |
| VATGPB10050 COS Heading 16 - Debt collection | |
| VATGPB10070 COS Heading 17 - Departmental staff records and payroll systems including administration and payment of pensions | |
| VATGPB10090 COS Heading 18 - Employment advisory services as directed by the Race Relations Act 1976 | |
| VATGPB10110 COS Heading 19 - Engineering and related process services | |
| VATGPB10130 COS Heading 20 - Environmental protection services of the kind normally carried out for the Department of the Environment, Food and Rural Affairs | |
| VATGPB10150 COS Heading 21 - Estate management services | |
| VATGPB10170 COS Heading 22 - Export intelligence services | |
| VATGPB10190 COS Heading 23 - Filming, audio-visual and production services | |
| VATGPB10210 COS Heading 24 - Health promotion activities | |
| VATGPB10270 COS Heading 27 - Insolvency services | |
| VATGPB10290 COS Heading 28 - Interpretation and translation services | |
| VATGPB10310 COS Heading 29 - Issue of documents to, and control of, bingo halls and off-course bookmakers | |
| VATGPB10330 COS Heading 30 - Issue of documents under Wireless and Telegraphy Act | |
| VATGPB10370 COS Heading 32 - Laundry services | |
| VATGPB10390 COS Heading 33 - Library services | |
| VATGPB10410 COS Heading 34 - Maintenance and care of livestock and fauna in connection with the Royal Parks | |
| VATGPB10450 COS Heading 36 - Maintenance and repair of civil engineering works | |
| VATGPB10490 COS Heading 38 - Maintenance and repair of statues, monuments and works of art | |
| VATGPB10510 COS Heading 39 - Medical and social surveys | |
| VATGPB10530 COS Heading 40 - Messenger, portering and reception services | |
| VATGPB10570 COS Heading 42 - Office removals | |
| VATGPB10590 COS Heading 43 - Test and research and development facilities | |
| VATGPB10650 COS Heading 46 - Operation of prisons, detention centres and remand centres, including medical services | |
| VATGPB10670 COS Heading 47 - Passenger transport services | |
| VATGPB10690 COS Heading 48 - Pest control services | |
| VATGPB10730 COS Heading 50 - Preparation and despatch of forms | |
| VATGPB10750 COS Heading 51 - Press cutting services | |
| VATGPB10890 COS Heading 58 - Research, testing, inspection, certification and approval work for the Health and Safety Executive | |
| VATGPB10910 COS Heading 59 - Scientific work of the kind normally carried out for the Department of the Environment, Food and Rural Affairs and the Food Standards Agency | |
| VATGPB10930 COS Heading 60 - Security Services | |
| VATGPB10970 COS Heading 62 - Share Registry Survey | |
| VATGPB10990 COS Heading 63 - Storage, distribution and goods disposal services | |
| VATGPB11010 COS Heading 64 - Ships and Seamen | |
| VATGPB11030 COS Heading 65 - Training, tuition or education | |
| VATGPB11050 COS Heading 66 - Transport research of the kind normally carried out for the Department for Transport | |
| VATGPB11070 COS Heading 67 - Travel services, excluding hotel accommodation and fares | |
| VATGPB11090 COS Heading 68 - Travel and transport surveys, including traffic census counts | |
| VATGPB11130 COS Heading 70 - Waste disposal services | |
| VATGPB11150 COS Heading 71 - Welfare services | |
| VATGPB11170 COS Heading 72 - Career guidance, mentoring, counselling and other related services | |
| VATGPB11190 COS Heading 73 - Services relating to Action Teams for Jobs and Employment Zones | |
| VATGPB11210 COS Heading 74 - Original research undertaken in order to gain knowledge and understanding | |
| VATGPB11230 COS Heading 75 - Inspection of woodland sites and of timber imports/imports using timber packing to prevent entry of foreign tree pests and diseases | |
| VATGPB11250 COS Heading 76 - Probation Services delivered under the Criminal Justice and Court Services Act 2000 |