CIPFA VAT Committee minutes 5 March 2020

posted on 27 March 2020, updated on 27 March 2020

The minutes of the meeting held on 5 March 2020 are now available. Items under discussion included:

  • Car parking charges in country parks
  • Making Tax Digital (MTD)
  • VAT Notice 749: Local Authorities and Similar Bodies
  • License to occupy v supply of service
  • Elections
  • Partial exemption calculations
  • Wedding room hire
  • Eligibility of local authorities to join a VAT group
  • Exemption for local authorities from the proposed construction reverse charge
  • Adoption Support Fund
  • Electric car charging
  • Cultural trusts and the appointment of local authority    trustees – impact on cultural exemption
  • Changes to business risk reviews for public bodies group customers from 1 October 2019
  • Clarification of the VAT liability of Planning Performance Agreements

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