14th June 2024

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Supporting Local Councils in Leicestershire & Rutland

VAT for VAT registered councils

Session leader:

Steve Parkinson, The Parkinson Partnership LLP
Steve is a former Town Clerk & an accountant with 30 years' experience in public sector finance, who specialises in advice & training for the local council sector.

Details:

For clerks, finance staff and councillors from councils that are VAT registered, who wish to develop their knowledge (VAT registered councils have a 9-digit registration number, submit quarterly VAT returns online and charge VAT on taxable sales. If your council submits a VAT126 claim, it is not VAT registered).

This session explains when and how VAT registered local councils charge VAT, when they can reclaim it and when they can't. Essential for any council contemplating major building projects.

Topics include:
• how VAT law applies to local councils
• where to find the law and guidance
• business and non-business activities
• understanding whether sales are taxable or exempt from VAT
• when to charge VAT
• VAT rates
• when VAT can be reclaimed
• VAT returns
• Partial exemption
• Non-business activities
• Reclaiming VAT when using grants and donations

By the end of this session you will:
• Know where to find the relevant legislation and guidance
• Understand the key concepts of VAT
• Know when a council can or can't reclaim VAT
• Recognise when a council must charge VAT
• Be aware of activities that require special attention

Instructions:

This is an interactive session, you will need a device with a reasonable screen size such as a PC, laptop or tablet to be able to participate fully.

Your booking confirmation will contain a link to the online event. Please ensure that you log in at least 10 minutes before the session starts, make sure that your screen name includes your first and last names.

Costs:

£30 per delegate (member rate)

This page is for county associations of local councils (CALCs) to book places for their members on online training courses, which are provided by The Parkinson Partnership LLP under contract to those associations. You should only use the page if you are a CALC member of staff, or an employee of a council that has been authorised to use this booking page by your CALC.

The prices quoted are only for councils that are members of their association. Bookings made by anyone else are liable to be removed without notice or charged at double the standard rate.

Changes to booking:

The booking confirmation should have a link to allow cancellation (minimum 7 days' notice) or transfer to another date if available (24 hours' notice). Any queries relating to cancellation or transfer should be sent directly to Parkinson Partnership, not LRALC.

Dates and booking form:

See here: https://www.bookwhen.com/parkinson

Last updated: Wed, 31 Aug 2022 10:43