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Official guidance
VAT Cultural Services

VCULTURE3000 · Cultural bodies with local authority councillors as trustees

  • VCULTURE3100 · Background
  • VCULTURE3200 · Trustees paid a basic salary in their role as councillors
  • VCULTURE3300 · Trustees / Councillors paid attendance allowances by the local authority
  • VCULTURE3400 · Trustees / Councillors who are paid a special responsibility allowance by the local authority
  • VCULTURE3500 · Public bodies - joint ventures and profit / income sharing arrangements with local authorities
  1. Cultural bodies with local authority councillors as trustees: Contents
  2. Cultural bodies with local authority councillors as trustees: Trustees / Councillors paid attendance allowances by the local authority

VCULTURE3300 | Cultural bodies with local authority councillors as trustees: Trustees / Councillors paid attendance allowances by the local authority

From HM Revenue & Customs · VAT Cultural Services

Attendance allowances represent only a nominal allowance for time spent attending meetings etc, with no recognition of the level of duties and responsibilities undertaken by that person. As such, they do not, in themselves, reflect the commercial level of remuneration required to disqualify a body from exemption.

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