Partial Exemption and Option to Tax

September 14, 2023 Assistant Director Finance & S151 Officer (Officer) Approved View on council website
Full council record
Purpose

To consider opting to tax
properties following a review and advice from the council’s
VAT consultants

Content

Resolved
 

(1)         
That a policy of opting to tax council owned
properties where VAT reclaimed on spend on these properties would
otherwise contribute to the council’s partial exemption
calculation be adopted.

Supporting Documents

Partial Exemption and Option to Tax - Officer delegated decision cover report.pdf
Appendix 1 - CDC Assets - VAT Risk Tables.pdf
Appendix 2 - PSTax Advice.pdf

Details

OutcomeRecommendations Approved
Decision date14 Sep 2023