Topics for each subject are as follows:

An introduction to VAT

• The scope of VAT
• VAT liabilities
• Time of supply
• Value of supply
• Tax invoices
• Accounting for VAT
• Special rules
• Specific activities

Land and Property

• Types of property
• Types of Grant
• Construction
• Subsequent works
• Conversions
• The Option to Tax
• Associated Transactions
• Joint Ventures

Strategic Planning

• VAT – strategic overview
• The cost of VAT
• Overview of VAT on construction and property transactions, including, when can an option to tax be exercised and what is the relevance of the Capital Goods Scheme?
• Supplies of staff
• Assessing the treatment of external funding – is it a grant or consideration?
• What are the VAT implications of the Local Plan?
• Non-monetary consideration – what does it mean and how can it be recognised?
• Contracts and Agreements – how they establish the VAT treatment, and the importance of VAT clauses
• Working with others (external partners) – Partnerships and “Joint Ventures”
• Community Projects – maximizing VAT reliefs
• The relevance of managing Third Parties’ VAT costs
• Externalisation and disposals – the opportunities and the dangers
• The importance of timing
• S106 Agreements and opportunities for managing VAT costs
• Why communication between directorates is essential in order to ensure compliance, manage costs and identify opportunities

Partnerships/Joint Venture

• Joint Working, Joint Commissioning, Joint Ventures
• When does an arrangement constitute a “partnership”
• Frequently encountered “partnerships”
• What is the relevance of being the “accountable body”
• Management Boards and Committees
• Who is the recipient of the funds and who makes supplies
• Separate Legal Entity
• Single Lead Body or Multi Lead Body
• Section 75 Health Act & Pooled Budget Agreements
• Joint Committees
• Shared Service Arrangements
• Joint ownership of land
• Public Private Partnerships

Leisure Services

• The special VAT regime for local authorities
• Hiring of sports facilities
• Sports coaching
• Holiday courses
• Season tickets and leisure passes
• Exemption for NPDOs
• VAT treatment of deficit funding
• Contracts
• Leases
• Dual use facilities
• Capital expenditure
• Staffing issues
• Planning for outsourcing

Education

• VAT – basic concepts and special rules for Local Authorities
• Definition of ‘eligible body’ for training purposes
• Educational supplies and supplies between eligible bodies
• VAT liability of supplies within schools
• VAT treatment of ‘Extended School’ activities and ‘Adult & Community Education’
• Types of educational establishment and varying VAT treatment
• Capital works to educational establishments – VAT implications

Partial Exemption

• The section 33 process
• Inputs and Outputs
• Exempt Activities
• Exempt v non-business
• Methods of apportionment
• Managing exempt activities
• Capital Goods Scheme
• Change of Intention
• Managing the process throughout the year

Shared Services

• Overview
• Legal background
• Delivery models and VAT treatment
• Case studies