VAT Checker

Click on any heading to check the VAT liability of common transactions.

Please note: whilst this listing has been provided by HMRC and will be reviewed regularly, it should be seen as indicative rather than definitive.

Income Type

Training courses (commercial activity)
Training courses (vocational)
Burials
Entries in book of remembrance - cemeteries
Headstones, stone tablets, inscriptions.
Interment of ashes performed under Local Authority Cemeteries Order 1977
Maintenance of gardens, war memorials etc
Maintenance of graves
Memorial cards
Memorial seats
Removal and re-fixing of a tombstone
Burials & Cremations
Donated funds to be spent on provision of facilities in public spaces (eg benches) - even where including a memorial plaque.
Trees, bushes and plants
Car Parking & Road Safety
Car parking fees - off street
Car parking fees - on street
Car parking fines - illegal parking
Cycle training when provided by an eligible body (eg local authority)
Excess charges - off street and other circs
Excess charges - off street for stay longer than paid for and if under RTA 1991
Excess charges - on street
Overpayments - on street
Overpayments (off street and provided not free parking)
Removal of abandoned vehicles
Removal of iIlegally parked cars - on street (police only)
Removal of parked cars - off street (overstay/dangerous parking)
Sale of motorbike/cycle helmets: adults/children complying specific standards
Sale of road safety leaflet
Cremations
Cremation certificates
Entries in book of remembrance - crematoria
Entries in joint books of remembrance
Headstones, stone tablets, inscriptions - crematoria
Interment of ashes performed under Local Authority Cemeteries Order 1977
Maintenance of gardens, war memorials etc
Memorial cards
Memorial seats
Trees, bushes and plants
Education - Catering
Meals provided to non local authority establishments
Meals supplied to non students
Meals supplied to pupils/students at or below cost (by local authority)
Vending machine sales - non school
Vending machine sales on school premises to pupils at or below cost
Education - Courses & Trips
Educational course fees (e.g. adult education)
Examination fees - supply is to pupil
Recreational courses
School trips (pupils)
Training courses by commercial profit-seeking entity
Training courses by local authority or other public body
Training courses by non-profit making body (eg charity)
Education - Misc.
Commission on school photographs - headteacher agent of governors
Commission on school photographs - headteacher employee of local authority
Education - Sales
Sale of books
Sale of goods & services icw vocational/other edu (training/education related)
Sale of goods & services to pupils in LA schools (closely related to education)
Sale of sports equipment
Sale of students' work (if sold at no more than cost of materials)
Education - Uniforms & Clothing
Adults' clothing & sportswear
Children’s clothing & sportswear - see PN714 for reqs
School uniform - if within measurements in PN 714 or meet reqs in para 6.1
School uniform - otherwise
Environment
Drain clearance: private individuals
Emptying cesspits: commercial (if industrial user as defined in PN701/16)
Emptying cesspits: domestic (or commercial but non industrial user)
Food hygiene certificate courses
Making good builders’ debris (if road hazard & notice served, not complied with)
Meat handling, weighing & ripening services
Pest control - charge made
Pest control - costs recovered icw non compliance with statutory notice
Pest control - no specific charge
Portaloo hire charges
Private sewer repairs - default works without agreement of landowner
Private sewer repairs - owner agrees to works
Public sewer repairs (on private land)
Removal of dead animals - charge made and special legal regime
Sales from machines in public conveniences (excluding women’s sanitary products)
Sewer connections: First for existing dwelling/non-res converted to residential
Skip licence - on street
Supervision fees for inspection of roads/sewers
Trading standards - licence fees
Use of public conveniences
Environment - Local Weights & Measures Authority
Re-verification after adjustment under MID 2004/22 EC Directive 90/384 (SI 2000 No. 3236)
Verification under Measuring Instruments (EEC Requirements) Regulations 1988 (MIR)
Verification under Measuring Instruments Directive (MID) 2004/22 EC (various regulations)
Verification under Non-Automatic Weighing Instruments Directive (NAWI)
Verification under Weights & Measures Act 1985 (transistional provisions)
Highways
Carriageway reinstatement - if district council serves notice on county council
Carriageway reinstatement - if district council wins tender to undertake work
Carriageway reinstatement: specified by utility company
Dropped kerbs/carriageway crossings - notice issued or at owner's request
Dropped kerbs/carriageway crossings: LA advises owner work needed and pre-notice
Erecting banners/flags
Erection of directional signs (acting highways auth & comply with SI 1994/1519)
Lamping dangerous structures
New private road construction - commercial
New private road construction: dwellings (if simultaneous/within z/r time limit)
Private street works - owners' request
Private street works - statutory obligation
Reinstatement charge - individual (if council property)
Reinstatement charge - insurance company (council property)
Supply and erect street name plates
Supply of tarmac
Works in default – at occupiers request
Works in default – by statutory obligation
Housing - Fees & Charges
Damage cost - charged to tenant after has vacated
Damage cost - charged to tenant while still in residence
Damage cost - third party
Laundry charges
Recovery of bed & breakfast costs
Water rate collection commission
Housing - Land & Rents
Commercial listed buildings - repair/alterations
Commercial rents
Council house rents
Council house sale - Local authority constructor
Council house sale - local authority not constructor
Exempt supplies subject to the Option to Tax
Garage rents: in proximity to flat/house rented by same LA l/lord to same tenant
Garage rents: right to buy l/holder, rented by same LA l/lord to same l/holder
Garage rents: tenant/leaseholder not meeting above conds/any freeholder/other
Ground rent on leases
Property improvement grants - fee charged to homeowner
Protected buildings - repair
Protected buildings (dwellings, relevant res/charitable) – approved alterations
Residents' parking permit
Sale of commercial property – less than three years old (1/4/89)
Sale of commercial property - over three years old and no OTT (1/4/89)
Sale of land (freehold/leasehold)
Specific building alterations for the disabled (VATA 1994 Sch 8 Group 12)
Housing - Misc.
Insurances
Overpayment of housing benefit
Rechargeable works
Works in default – owner agrees to comply
Works in default - statutory notice and owner refuses to comply
Housing - Service Charges & Hot Water
District heating - leaseholders/freeholders (if part of service charge)
District heating - tenants (if included in rent charged and no separate charge)
District hot water - leaseholders/freeholders (if part of service charge)
District hot water - tenants (if included in rent charged and no separate charge)
Service charges - communal areas
Housing - Water Supplies
Private water supplies made under 'private water supply regulations' from 1st December 2009
Land & Property - General
Allotment rents
Commercial rents
Facilities for mooring of residential houseboat (no option-to-tax)
Hire of market stalls (components of the stall such as tressles, metal frames, awning, "table-top" etc)
Holiday accommodation caravans/beach huts
Letting of market pitches - off street
Letting of market pitches - off street (with option to tax in place)
Letting of market pitches - on street
Letting of seasonal pitches for caravans (not principle residence)
Protected buildings - approved alterations
Protected buildings - repair
Sale of bare land
Supplies of land subject to the option to tax
Land & Property - Smallholdings Authorities
Smallholding let for purpose other than smallholding (Agriculture Act 1970, Section 49(1))
Smallholding let for purpose other than smallholding (Agriculture Act 1970, Section 49(1)) with option to tax
Smallholding let for smallholding purpose (Smallholdings (Selection of Tenants) Regulations 1970)
Leisure - Fees & Charges
Admission to sporting events
Admission to sports centres
Admission to swimming baths
Coaching fees
Educational course fees
Hairdryer receipts
Hire of sports equipment
Hire of sports facilities - non sporting
Hire of sports facilities/pitches - sporting (not series of lets)
Hire of sports facilities/pitches - sporting (series of lets)
Locker charges
Memberships - sports centres (NB current appeal to tribunal)
Occasional sports licences (e.g. licence fee paid to hold race in LA owned park)
Recreational course fees
Leisure - Sales
Adults clothing & sportswear
Children's clothing & sportswear (iaw PN 714)
Confectionery & drinks
Publications
Sports equipment
Video game machines
Libraries - Fees & Charges
Library fees & fines - lost/damaged/overdue CDs, DvDs etc
Library fines - lost/damaged/overdue books
Libraries - Misc.
Disposals of equipment (where chargeable)
Photocopies
Libraries - Sales
Sale of folded maps
Sale of framed pictures
Sale of maps via internet
Sale of old stock - books (printed)
Sale of old stock - records, tapes, dvds, cds
Sale of pictures via internet
Talking books
Misc. Receipts - Fees & Charges
Admission fees to lectures
Catering facilities
Compensation
Damage cost
Dogs found & taken to kennels - admin fee/collection cost
Dogs found & taken to kennels - statutory fine (currently £25)
Dogs found & taken to kennels - kennel fee
Donations
Filming rights - site rental e.g. depots/school halls
Filming rights no defined area e.g. street estates
Hire of equipment
Hire of space on notice board
Lease cars - employee contributions
MOT tests (if not above stat. fee)
Photocopying charges
Private telephone calls
Telephone box income
Misc. Receipts - Sales
Bar receipts
Drinks machine takings
Sale of agenda/minutes
Sale of badges
Sale of beverages
Sale of books/leaflets
Sale of borough maps
Sale of copy plans (if plans icw statutory planning permission etc)
Sale of electoral register
Sale of equipment
Sale of photographs
Sale of postcards
Sale of posters
Sale of stationery
Sale of sweets
Sale of vehicles, equipment etc.
Planning
Building control fees - commercial premises
Building control fees - dwellings
Local land search fees
Planning fees
Sale of photocopied lease documents
Refuse Collection
Collection of bulky domestic waste
Commercial waste collection services
Commercial waste disposal by a waste disposal authority under the Environmental Protection Act 1990
Hire of refuse containers
Industrial waste collection
Issue of industrial waste licence
Sale of collected items for recycling
Sale of compost bins
Sale of dustbin bags (prescribed by local authority for refuse collection)
Sale of dustbin bags (unspecified design)
Sale of recycled materials e.g. compost
Sale of recycling bags (prescribed by local authority for refuse collection)
Sale of recycling bags (unspecified design)
Sale of refuse
Supply of dustbins for a charge (prescribed by LA for refuse collection)
Supply of dustbins for a charge (unspecified design)
Registrar's Activities
Attendance at marriages in registry office, civil venue and churches
Certificates of births, deaths and marriages
Citizenship ceremonies
Commitment ceremony
Nationality checking service
Notices of marriage
Registration of buildings for worship and marriage
Registration of civil partnerships
Social Services - Children - General
Childminder inspection fees
Day nurseries & playgroups (NB LA childcare non business - awaiting legislation)
Guardian ad litem (probation) fees
Social Services - Disabilities
Car badges for disabled persons
Day-care (contribution can be requested)
Persons in need of residential care (contribution can be requested)
Provision of educational/recreational facilities (contribution can be requested)
Provision of meals in the home or elsewhere (contribution can be requested)
Provision of telephone & associated specialised equipment (can request contrib)
Sale of work from sheltered workshops
Sheltered employment
Social Services - Elderly - General
Adaptation of property for disabled (private property and meets z/r conditions)
Adaptation of property for disabled (tenant in local authority property)
Letting of day centres
Meals on wheels - otherwise
Meals on wheels - if part of package of care
Registration fees for homes
Welfare services - home help etc. (check specific legislation)
Social Services - Elderly - Residential Care
Accommodation fees - residents (if part of package of care)
Accommodation fees - staff (if in line with Goodfellows tribunal decision)
Accommodation fees - visitors
Domiciliary laundry services
Meals - residents (if part of package of care)
Meals - staff
Meals - visitors
Occupational therapy products - otherwise
Occupational therapy products - where retained by patient
Recreational holidays elderly qualifying person (Chron Sick & Dis Pers Act 1970)
Rental of telephone, TV, radio under Chron Sick & Disabled Persons Act 1970
Sale of personal effects
Services supplied to staff in residential establishments
Social Services - Mental Health
Day centres
Persons in need of residential care (contribution can be required)


Income Type
Car Parking & Road Safety

Description
Removal of parked cars - off street (overstay/dangerous parking)

Business or Non-business
Business

VAT
Standard rated

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