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Official guidance
VAT Government and Public Bodies

VATGPB8600 · Other local authority activities: miscellaneous (A to E)

  • VATGPB8605 · Introduction
  • VATGPB8610 · Ambulance co-responders
  • VATGPB8615 · Asset leasing arrangements
  • VATGPB8620 · Bailiffs
  • VATGPB8625 · Beach huts
  • VATGPB8630 · Other local authority activities: miscellaneous s (A to E): building control fees
  • VATGPB8635 · Business improvement districts
  • VATGPB8640 · Car parking
  • VATGPB8645 · Cemeteries and crematoria
  • VATGPB8650 · Closed circuit television
  • VATGPB8655 · Coastal defence contributions
  • VATGPB8660 · Community Infrastructure Levy
  • VATGPB8665 · Congestion charging schemes
  • VATGPB8670 · Criminal Records Bureau checks
  • VATGPB8675 · Dropped kerbs and carriageway crossings
  • VATGPB8680 · Election and returning officer’s expenses
  1. Other local authority activities: miscellaneous (A to E): contents
  2. Other local authority activities: miscellaneous (A to E): coastal defence contributions

VATGPB8655 | Other local authority activities: miscellaneous (A to E): coastal defence contributions

From HM Revenue & Customs · VAT Government and Public Bodies

Local authorities with responsibility for stretches of coastline are required by the Department for the Environment, Food and Rural Affairs (DEFRA) to obtain contributions towards the cost of maintaining coastal defences. The contributions normally come from those who derive most benefit and go towards the maintenance of sea walls and the like. They represent outside the scope contributions rather than consideration for a supply of services.

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