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 of councils that lease or hire out land and buildings such as village halls, community centres, meeting rooms, sports facilities or markets, who need to understand when their council is at risk of not being able to reclaim VAT. Essential for any council contemplating major building projects, or incurring significant expenditure on running these facilities.

This session is for those who already understand the rules of VAT (possibly from one of our VAT sessions) and need to work out whether their council can reclaim VAT in relation to its use of land.

This session is unlikely to be of benefit for councils spending less than £50,000 a year, or for anyone that doesn't understand the difference between business and non-business activities or between taxable and exempt supplies.

This session explains when VAT cannot be reclaimed in relation to exempt activities and what options may be available.

Topics include:
• law and guidance
• non-business, taxable and exempt uses of land
• Apportionment of costs
• Partial exemption calculations
• Occasional breaches
• Option to tax
• Capital Goods Scheme adjustments

By the end of this session you will:
• Know where to find the relevant legislation and guidance
• Understand how to undertake a partial exemption calculation
• Recognise when a project is likely to lead to unrecoverable VAT
• Be aware of options to achieve VAT recovery

Session leader: Steve Parkinson, The Parkinson Partnership LLP
Steve is a former Town Clerk & an accountant with 30 years' experience in public sector finance, who specialises in advice & training for the local council sector.

Last updated: Wed, 03 Aug 2022 09:25