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Official guidance
VAT Government and Public Bodies

VATGPB5300 · Police authorities: summary of activities

  • VATGPB5310 · Liabilities A to B
  • VATGPB5320 · Liabilities C
  • VATGPB5330 · Liabilities D to E
  • VATGPB5340 · Liabilities F to H
  • VATGPB5350 · Liabilities I to M
  • VATGPB5360 · Liabilities N to O
  • VATGPB5370 · Liabilities P
  • VATGPB5380 · Liabilities R to S
  • VATGPB5390 · Liabilities T to Z
  1. Police authorities: summary of activities: contents
  2. Police authorities: summary of activities: liabilities I to M

VATGPB5350 | Police authorities: summary of activities: liabilities I to M

From HM Revenue & Customs · VAT Government and Public Bodies

ActivityBusiness (B) or Non-business (N)Rate: Standard (S), Zero (Z) or Exempt (E)
Identification parades (staff & expenses)N-
Identification suites (letting of)BS or E
Illegally parked vehicles (fees and charges)N-
Immigration (detention of suspects for UKBA)N-
Information: copiesBS or Z
Information: provision ofN-
Interest from investment incomeBE
Interpol (staff & expenses)BS
Interpreters (recharges)N-
Investment income (interest)BE
Jury Protection (recharge of costs incurred)N-
Land: disposalsBS or E
Land: hire of police stations for filming and televisionBS or E
Licences (statutory - issue of)N-
Licences to occupyBS or E
Loan repayments by staffN-
Local authority preceptsN-
Lost property: administration feesBS
Lost property: disposalsBS/Z
Meals to remand prisonersN-
Medical examination feesN-
Medical services (reimbursements)BS
Memorabilia (sales of)BS
Mobile telephones (contributions from employees)BS
Motor bikes (disposals of)BS
Mutual aid: to other police forcesN-
Mutual aid: officersN-
Mutual aid: administration feesN-
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