VATGPB8305 | Other local authority activities: housing and community projects: background

Local authorities have wide statutory obligations and powers in the provision of social housing, ranging from providing for homeless persons to the maintenance and repair of privately owned properties. They also have powers to approve private building schemes and alterations to existing properties.

In Northern Ireland these functions are undertaken by the Northern Ireland Housing Executive, a non-departmental public body which is part of the Government of Northern Ireland and subject to the provisions of section 99 of the VAT Act 1994 (see VATGPB9350). The Northern Ireland Housing Executive was established by the Housing Executive Act (Northern Ireland) 1971 under which it took over the housing responsibilities of 65 separate authorities and became Northern Ireland’s overall housing authority. The VAT arrangements for housing and community projects apply equally to both local authorities and the Northern Ireland Housing Executive.