To lead, give value & help

  • Contact us: sue@haptc.org.uk 07956 590094
  • For a subscription quote for your council contact sue@haptc.org.uk 07956 590094
  • See the member bulletin for forthcoming events, training sessions and details of "on demand" courses
  • The HAPTC Chairman is Cllr Rob McCarthy from Aldbury Parish Council
  • The HAPTC office is open 08.30am - 12.30pm weekdays
  • The office staff are Carina Helmn, County Officer and Sue Campbell, Council Development Officer
  • To lead, give value and help

For clerks, finance staff and councillors from councils that are VAT registered, who wish to develop their knowledge (VAT registered councils have a 9-digit registration number, submit quarterly VAT returns online and charge VAT on taxable sales. If your council submits a VAT126 claim, it is not VAT registered).

This session explains when and how VAT registered local councils charge VAT, when they can reclaim it and when they can't. Essential for any council contemplating major building projects.

Topics include:
• how VAT law applies to local councils
• where to find the law and guidance
• business and non-business activities
• understanding whether sales are taxable or exempt from VAT
• when to charge VAT
• VAT rates
• when VAT can be reclaimed
• VAT returns
• Partial exemption
• Non-business activities
• Reclaiming VAT when using grants and donations

By the end of this session you will:
• Know where to find the relevant legislation and guidance
• Understand the key concepts of VAT
• Know when a council can or can't reclaim VAT
• Recognise when a council must charge VAT
• Be aware of activities that require special attention

Last updated: Thu, 10 Mar 2022 10:00