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Contents

Official guidance
VAT Cost Sharing Exemption Manual

CSE1000 · Introduction

  • CSE1010 · When does the Cost Sharing Exemption apply?
  • CSE1020 · What is the legal basis for the exemption?
  • CSE1030 · What types of exempt businesses and organisations can benefit from the exemption with effect from 1 June 2018?
  • CSE1040 · What types of exempt businesses and organisations could benefit from the exemption prior to 1 June 2018?
  • CSE1055 · What non-business activities of members could benefit from the exemption?
  • CSE1060 · Application of the Cost Share Exemption to Social Housing Organisations: General Position
  • CSE1065 · Definition of Social Housing Association
  • CSE1070 · When did the exemption become effective in UK legislation?
  • CSE1075 · Conditions for application of the CSE to CSGs in the social housing sector
  • CSE1100 · Does the exemption apply to supplies of goods?
  • CSE1150 · What is meant by ‘members’ of a CSG?
  • CSE1200 · When does the exemption apply?
  • CSE1250 · What are the conditions of the exemption?
  • CSE1350 · Can a CSG make supplies to non-members?
  • CSE1050 · What is the Cost Sharing Exemption?
  • CSE1300 · Does the exemption apply to outsourced services?
  • CSE1400 · What types of businesses and organisations can benefit from the exemption?
  • CSE1450 · When did the exemption become effective in UK legislation?
  • CSE1500 · What is the new Group 16 to Schedule 9 of the VAT Act 1994
  1. Introduction: contents
  2. Introduction: What types of exempt businesses and organisations could benefit from the exemption prior to 1 June 2018?

CSE1040 | Introduction: What types of exempt businesses and organisations could benefit from the exemption prior to 1 June 2018?

From HM Revenue & Customs · VAT Cost Sharing Exemption Manual

CSG members who made exempt supplies falling within other Groups in Schedule 9 could exempt their supplies up to 31 May 2018. This included banks, insurance businesses, financial services businesses and suppliers of land and property. That treatment has now been withdrawn (see CSE1060).

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