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Contents

Official guidance
VAT Cost Sharing Exemption Manual

CSE3400 · How the conditions are to be interpreted: memberships and memberships

  • CSE3420 · How the conditions are to be interpreted: Number of members and memberships: Are there any limits on the number of members a CSG can have?
  • CSE3440 · How the conditions are to be interpreted: Number of members and memberships: What must a CSG consider when recruiting members?
  • CSE3460 · How the conditions are to be interpreted: Number of members and memberships: Who is responsible for the CSG’s VAT affairs - the members or the CSG?
  • CSE3480 · How the conditions are to be interpreted: Number of members and memberships: Has HMRC put any special process or compliance arrangements in place?
  • CSE3500 · How the conditions are to be interpreted: Number of members and memberships: Must all members of a CSG receive Group 16 supplies?
  • CSE3520 · How the conditions are to be interpreted: Number of members and memberships: What are “qualifying supplies”?
  • CSE3540 · How the conditions are to be interpreted: Number of members and memberships: What happens if a member of the CSG ceases to receive “qualifying supplies”?
  • CSE3560 · How the conditions are to be interpreted: Number of members and memberships: Must all members receive the same type and volume of qualifying supplies?
  1. How the conditions are to be interpreted: memberships and memberships: contents
  2. How the conditions are to be interpreted: Number of members and memberships: Must all members of a CSG receive Group 16 supplies?

CSE3500 | How the conditions are to be interpreted: Number of members and memberships: Must all members of a CSG receive Group 16 supplies?

From HM Revenue & Customs · VAT Cost Sharing Exemption Manual

Yes. All members of the CSG must receive Group 16 qualifying supplies or have a realistic and genuine intention to do so.

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