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    1. Home
    HMRC internal manual

    VAT Government and Public Bodies

    From:
    HM Revenue & Customs
    Published
    24 August 2012
    Updated:
    14 January 2025 - See all updates

    Summary

    Guidance on VAT as it applies to local authorities and other government and public bodies

    Contents

    1. VATGPB0500
      Data Protection
    2. VATGPB1000
      Introduction: contents
    3. VATGPB2000
      Bodies governed by public law: contents
    4. VATGPB3000
      Non-business activities: contents
    5. VATGPB4000
      Section 33 bodies: contents
    6. VATGPB5000
      Police authorities: contents
    7. VATGPB6000
      Local government partnership programmes: contents
    8. VATGPB7000
      Local authority education services: contents
    9. VATGPB8000
      Other local authority activities: contents
    10. VATGPB9000
      Government departments and health bodies: contents

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