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Official guidance
VAT Partial Exemption Guidance

PE60000 · Other Partial Exemption issues

  • PE61000 · Changes in intention or use
  • PE62000 · Group and divisional registration
  • PE62250 · Local authorities
  • PE62500 · Transfers of Going Concerns (TOGC)
  • PE62750 · Credit notes
  • PE63000 · Correcting errors
  • PE63250 · Belated claims for input tax
  • PE63500 · Road Fuel Scale Charges
  • PE63750 · Research and development
  • PE64000 · Bad debts
  • PE64250 · Sports club membership subscription
  • PE64500 · MOT testing
  • PE64750 · Insolvency
  • PE65000 · The brewers tenanted estate agreement
  • PE65250 · Free supplies of catering
  • PE65500 · IPT and values-based partial exemption methods
  • PE66000 · Lennartz treatment
  • PE67000 · The Capital Goods Scheme (CGS)
  • PE68000 · Movement of own goods
  1. Other Partial Exemption issues: contents
  2. Other Partial Exemption issues: the brewers tenanted estate agreement

PE65000 | Other Partial Exemption issues: the brewers tenanted estate agreement

From HM Revenue & Customs · VAT Partial Exemption Guidance

This agreement, as set out in Notice 700/57 Administrative agreements entered into with trade bodies, was withdrawn with effect from 1 June 2018. A business who is currently using this agreement should review their method to ensure that it is still fair and reasonable.

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