For clerks, finance staff and councillors from councils that are not VAT registered, but reclaim VAT on Form VAT126.
This session explains how VAT affects local councils. Essential for any council contemplating major building projects.
• 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 a council must register for VAT
• when VAT can be reclaimed
• Partial exemption
• Reclaiming VAT when using grants and donations
Check the training calendar for course dates