Application of VAT to particular sectors

CharitiesGuidance on determining charitable status, charities and their activities.

ConstructionGuidance on the VAT treatment of building and construction issues.

Government and public bodiesGuidance on whether an activity carried out by a governmental or public body should be treated as a business activity.

Land and propertyGuidance on deciding whether a supply of land or property has been made, and in deciding the liability of a supply of land or property.

Warehousing: supplies in warehouse & fiscal warehousingGuidance on the supplies of goods within a warehousing regime.