VAT - Partial exemption

Course Description

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.

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:

• 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 the course 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

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)

£42 +VAT Members
£84 +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.

Date, Time and Venue