CSE1075 | Introduction: Conditions for application of the CSE to CSGs in the social housing sector

The circumstances where the CSE applies are fully explained in CSE 1010 and the conditions set out in CSE 1250 apply equally to the social housing sector.

Further to those conditions:

• there must be no uplift of internal or external costs (for example, resulting in a margin or profit on actual costs being recharged) within the CSG

• there must be no uplift of the costs being shared within any VAT group including either, the CSG itself, and or the members of the CSG

• there must be no uplift of costs by a VAT group member supplying a CSG in the same VAT group

• there must be more than one member of the CSG which does not include members that are in a VAT group either with the CSG, or with other members

• the CSG only applies to providers of social housing (registered social landlords) and not to private housing providers