SolvedVATGPB5380 | Police authorities: summary of activities: liabilities R to S
From HM Revenue & Customs · VAT Government and Public Bodies
| Activity | Business (B) or Non-business (N) | Rate: Standard (S), Zero (Z) or Exempt (E) |
|---|---|---|
| Rental income (other than section houses) | B | S or E |
| Road accidents (Information and documents required to be provided) | N | - |
| Royalties | B | S |
| Safety certificates (issue of) | N | - |
| Scrap (disposals of) | B | S |
| Secondments | See ‘Staff’ | See ‘Staff’ |
| Section Houses | See ‘Housing’ (VATGPB5340) | See ‘Housing’ (VATGPB5340) |
| Spare parts (sales of) | B | S |
| Special Enquiries (salaries & expenses) | N | - |
| Speed Awareness Training referral fee | B | S |
| Speed limit payments | N | - |
| Sponsorship | B | S |
| Sports clothing and equipment (Sales to trainees and officers) | B | S |
| Sports competition entry fees | B | S |
| Sports grounds: policing (requested) | B | S |
| Sports grounds: policing (as requirement of safety certificate) | N | - |
| Sports grounds: leasing (series of lets) | B | E |
| Sports grounds: leasing (other than series of lets) | B | S |
| Staff: secondments (officers for a statutory purpose) | N | - |
| Staff: secondments (officers for a non-statutory purpose) | B | S |
| Staff: secondments (support staff) | B | S |
| Staff: secondments of teaching staff & classroom assistants for educational purposes | B | E |
| Staff: secondments to ACPO (serving officers ) | N | - |
| Staff: secondments to ACPO (civilian staff) | B | S |
| Stranded persons (reimbursements) | N | - |