VAT for VAT registered councils

Course Description

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.

This is an interactive course and offers the opportunity to network with Clerks and Councillors from Councils across England and Wales to share best practice and ideas.

Key areas covered in this course 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 the course 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

Please note: the course is open to all county associations and will therefore have clerks and councillors not from Northamptonshire in attendance. We hope that this will allow for this course to be delivered more often and throughout the year.

When booking onto this course, the details that you provide will be used to book you onto a third party website where you will receive booking confirmation. Your details will only be used for the purposes of sending joining instructions.

Who Should Attend
RFOs, Clerks, finance staff, councillors on the finance committee and councillors who wish to develop their knowledge in this area.

Cost (per delegate)

£33 +VAT Members
£66 +VAT Non Members

Course tutor

Steve Parkinson

Partner, Parkinson Partnership

Steve is an AAT Licensed Accountant and is a former Town Clerk with 30 years' experience in public and voluntary sector finance. He now specialises in delivering training and advice on VAT and finance matters for the local council sector.