Scottish FAN VAT and integration


This event was hosted to support and inform Scottish local government finance practitioners with VAT or social care integration responsibilities. Deloitte, CIPFA’s Tax Club partners, provided significant expertise and insight relating to the VAT implications of integration.

The areas discussed included:

  • Where are we now? – a review of current guidance and an exchange of progress to date
  • VAT Arrangements for the Integration Joint Board model
  • Host Partner (Integration Joint Monitoring Committee lead agency model) - VAT Status and Recovery
  • Capital – The VAT implications arising from capital asset arrangements for the integration of services
  • Draft Regulations – Discussion of the proposed regulations affecting the detailed implementation of integration schemes
  • LFR 3 and Beyond – Consideration of the statistical and data collection needs that are expected to arise

The event materials and a post event note of some items are provided for download: