Decision Maker: Babergh Cabinet

Outcome:

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: November 11, 2025

Purpose: To approve the Abbycroft VAT Agency Model

Content: It was RESOLVED: -   1.1          To amend the agreement with Abbeycroft Leisure so that Abbeycroft Leisure becomes an agent of Babergh District Council, this will enable the Council to adopt the HM Revenue & Customs (HMRC) VAT changes announced in 2023.   1.2          To delegate authority to the Director of Finance & Procurement and Section 151 Officer and Abbeycroft Leisure Ltd to implement the actions required to implement this change as soon as possible.   1.3          To delegate to the Director of Finance & Procurement and Section 151 Officer the responsibility for establishing budgets to reflect the revised arrangements.   1.4          To delegate to the Director of Place the annual fee setting with Abbeycroft Leisure.   REASON FOR DECISION   To ensure Babergh District Council is achieving value for money (VFM) and operating in an efficient and legal manner.   Alternative Options Considered and Rejected:   Do nothing and continue operating as things stand.   Any Declarations of Interests Declared: None Any Dispensation Granted: None