Betting and GamingGuidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
BooksGuidance on determining the liability of supplies of items of printed matter in relation to Group 3 of Schedule 8, VATA 1994.
Burial and cremationGuidance on deciding the VAT liability of supplies made by undertakers and funeral directors.
Business / Non BusinessGuidance on the meaning of business for VAT purposes and how it applies in the operation of the tax.
ClothingGuidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.
Cultural servicesGuidance on determining the liability of the right of admission to qualifying cultural activities.
Disabled people - VAT reliefsGuidance on the liability of goods and services supplied to disabled people or those who are chronically sick and to elegible charities.
EducationGuidance on resolving questions of VAT liability in the education sector.
Energy-saving materials and grant-funded heating and security manualGuidance on the VAT reduced rate on energy-saving materials and grant-funded heating and security supplies.
FinanceGuidance on whether a supply falls to be a supply of financial services and whether that supply then falls to be exempt or taxable.
FoodGuidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994.
Fuel and powerGuidance on the VAT treatment of supplies of fuel and power.
GoldGuidance on the exemption for investment gold, the special accounting scheme or reverse charge procedure.
HealthThis guidance covers all the VAT exemptions which are available for supplies of healthcare by health professionals and health institutions under Group 7, Schedule 9 to the VAT Act 1994.
Input TaxThis manual gives you information and guidance so that you can work out whether input tax can be claimed.
InsuranceGuidance on identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law.
Postal services ManualVPOST primarily provides background to the exemption for postal services supplied by Royal Mail.
Protective equipmentGuidance on determining the liability of supplies of protective boots, helmets, motorcycle and pedal cycle helmets, child car seats.
SportGuidance on UK law pertaining to sporting activities is contained within Group 10, Schedule 9 of the Value Added Tax Act 1994.
Trade unions and professional bodiesGuidance on the treatment of trade unions and professional bodies under EC VAT law.
TransportGuidance on zero rating for ships, aircraft and passenger and freight transportation.
WelfareWhich supplies of spiritual welfare are exempt from VAT
Womens sanitary productsGuidance on the reduced rate for womens sanitary products.
Youth clubsGuidance on and definitions relating to the provision of facilities and supplies by Youth Clubs and their exemption from VAT.
