This brief explains our revised policy on VAT recovery by local authorities on expenditure relating to capital works at voluntary aided schools.

The courts have upheld the right to VAT recovery on such costs.

Its initial entitlement to VAT recovery is therefore nil.

VAT: opting to tax supplies of land and buildings - new automatic permission rules and changes to concessionary VAT recovery.

Revenue & Customs Brief 53/10 - issued 31 December 2010 This Brief gives information about new legislation for VAT recovery for land, property, boats and aircraft and changes to VAT Regulations.

Revenue & Customs Brief 53/09 - issued 17 August 2009 This brief explains our revised policy on VAT recovery by local authorities on expenditure relating to capital works at voluntary aided schools.

In such circumstances there will be no VAT recovery but funeral directors will have to incur the costs both in setting-up the scheme and in defending their claim before the Customs and a Tribunal.

Any non-business and exempt supplies made by the employer or trustee must be taken into account when considering VAT recovery.

For example businesses could analyse a sample of bills taken over a reasonable period of time and use the same ratio for future VAT recovery on mobile phone bills.

This Brief gives information about new legislation for VAT recovery for land, property, boats and aircraft and changes to VAT Regulations.