188体育

Police authorities own housing stock known as 鈥榮ection鈥� housing. Under the Police Regulations 1987 and 1995 officers engaged continuously from before 1 September 1994 have a right to accommodation as a clause in their contract of employment. Rents received from officers with these reserved rights are non-business. However, rents received from officers without reserved rights are exempt business income.

Payments received for self-contained accommodation provided to visitors, for example:

• relatives or friends of residents, or
• visiting police officers from another force attending a conference

are received by way of business and follow the holiday accommodation VAT rules.

Any disposal of section housing (unlike the disposal of local authority housing) is a business activity. It is unlikely to fall within 鈥榩erson constructing鈥� rules because most of the housing was built when the police were part of local authority VAT registrations. Most police authorities were not individually VAT registered until 1 April 1995.