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

Decision

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

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

Details

OutcomeRecommendations Approved
Decision date14 Sep 2023