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Contents

Official guidance
VAT Cost Sharing Exemption Manual

CSE2000 · General provisions

  • CSE2050 · Are all supplies made by a CSG covered by the exemption?
  • CSE2100 · Does the exemption apply in any other circumstances?
  • CSE2150 · What about supplies to a CSG?
  • CSE2200 · What are the normal VAT rules regarding transfers/supplies of staff?
  • CSE2250 · Can a CSG benefit from the normal VAT Reliefs and special provisions?
  • CSE2306 · Can a UK established CSG have members in third countries and can a UK business or organisation belong to a CSG established outside the UK
  • CSE2300 · Can a UK established CSG have members in other Member States (OMS) and can a UK business or organisation belong to a CSG established in OMS?
  • CSE2350 · Do the normal place of supply rules apply?
  • CSE2400 · What is the input tax treatment in relation to supplies to overseas customers?
  • CSE2450 · What does this mean in relation to supplies received by a UK member of a CSG based in another Member State?
  • CSE2500 · Do EU Procurement Directives apply?
  1. General provisions: contents
  2. General provisions: Are all supplies made by a CSG covered by the exemption?

CSE2050 | General provisions: Are all supplies made by a CSG covered by the exemption?

From HM Revenue & Customs · VAT Cost Sharing Exemption Manual

No, the exemption only applies to supplies of certain qualifying services (See CSE3520) made by the CSG to its members which are ‘directly necessary’ (see CSE3720) for the exempt and/or non-business supplies made by the individual qualifying member.

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