VAT Partial Exemption
This course is for clerks, finance staff and councillors who already understand the rules of VAT and explains when VAT cannot be reclaimed in relation to exempt activities and what options may be available.
It's ideal for councils that lease or hire out land and buildings such as village halls, community centres, meeting rooms, sports facilities or markets, who need to understand when their council is at risk of not being able to reclaim VAT and vital for any council contemplating major building projects, or incurring significant expenditure on running these facilities.
This course is unlikely to be of benefit for councils spending less than £50,000 a year, or for anyone that doesn't understand the difference between business and non-business activities or between taxable and exempt supplies.
Topics include:
• law and guidance
• non-business, taxable and exempt uses of land
• Apportionment of costs
• Partial exemption calculations
• Occasional breaches
• Option to tax
• Capital Goods Scheme adjustments
By the end of this session you will:
• Know where to find the relevant legislation and guidance
• Understand how to undertake a partial exemption calculation
• Recognise when a project is likely to lead to unrecoverable VAT
• Be aware of options to achieve VAT recovery
On the day
This is an interactive course and in order to fully particpate you will need a device with a reasonable screen size such as a PC, laptop or tablet.
Please ensure you join the course at least 10 minutes before it starts and ensure your screen name includes your first and last names.
Course leader: Steve Parkinson, The Parkinson Partnership LLP
Steve is a former Town Clerk and an accountant with 30 years’ experience in public sector finance, who specialises in advice and training for the local council sector.
| Event | Event Date | Location | Price | Available Place | Register |
|---|---|---|---|---|---|
| VAT Partial Exemption | Tue 14 Apr 2026 10:00 | Online | £35 members | ||
| VAT Partial Exemption | Thu 2 Jul 2026 10:00 | Online | £35 members | ||
| VAT Partial Exemption | Online | £35 members |
Contact
Telephone: 01305 224460
Member Advice: advice@dorset-aptc.gov.uk
Member Training: training@dorset-aptc.gov.uk
General Enquiries: info@dorset-aptc.gov.uk
