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Official guidance
VAT Supply and Consideration

VATSC06580 · Consideration: Payments that are not consideration: Payments in specific sectors: Carbon offsetting

  • VATSC06581 · Introduction
  • VATSC06582 · Compliance market
  • VATSC06583 · Voluntary non-compliance market
  • VATSC06584 · VAT treatment of trading activities
  • VATSC06585 · Offsetting services
  • VATSC06586 · Examples of outside the scope activities
  • VATSC06587 · Other ecosystem services
  1. Consideration: Payments that are not consideration: Payments in specific sectors: Carbon offsetting: Contents
  2. Consideration: Payments that are not consideration: Payments in specific sectors: Carbon offsetting: Other ecosystem services

VATSC06587 | Consideration: Payments that are not consideration: Payments in specific sectors: Carbon offsetting: Other ecosystem services

From HM Revenue & Customs · VAT Supply and Consideration

Ecosystem services are defined as services provided by the natural environment that benefit people. Where ecosystem service units meet the principles set out in VATSC06584, it is likely that they would be within the scope of VAT.

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