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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: Does the exemption apply to supplies of goods?

CSE1100 | Introduction: Does the exemption apply to supplies of goods?

From HM Revenue & Customs · VAT Cost Sharing Exemption Manual

No, unless the goods are an ancillary element of a single supply of services under the normal single/multiple supply principles.

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