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Official guidance
VAT Government and Public Bodies

VATGPB8700 · Other local authority activities: miscellaneous (F to M)

  • VATGPB8705 · Foster parents’ expenses
  • VATGPB8710 · Freedom of information requests
  • VATGPB8715 · Free gifts
  • VATGPB8720 · Future Jobs Fund
  • VATGPB8725 · Groundwork Trusts
  • VATGPB8730 · Guardian receivership
  • VATGPB8735 · Gypsy and traveller sites
  • VATGPB8740 · Highways
  • VATGPB8743 · Homeless persons services
  • VATGPB8745 · Housing Market Renewal
  • VATGPB8747 · Inspections by local authorities food, safety etc
  • VATGPB8750 · Library services
  • VATGPB8755 · Local Healthwatch bodies
  • VATGPB8760 · London Low Emissions Zone
  • VATGPB8765 · Magistrates’ courts
  • VATGPB8770 · Markets
  • VATGPB8775 · Mayoral and chairman’s expenses
  • VATGPB8780 · Memorial benches
  • VATGPB8781 · Mercury abatement
  • VATGPB8785 · Motor mileage allowances
  1. Other local authority activities: miscellaneous (F to M): contents
  2. Other local authority activities: miscellaneous (F to M): free gifts

VATGPB8715 | Other local authority activities: miscellaneous (F to M): free gifts

From HM Revenue & Customs · VAT Government and Public Bodies

Supplies made by a local authority for no consideration are non-business. As a result the business gifts provisions do not apply. The VAT incurred is recoverable under section 33.

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