The Charity Tax Group (CTG) campaigns on behalf of charities to seek changes in tax legislation and administration.

Consultation tracker

VAT: Cost-Sharing Exemption consultation

  • Published: 28/06/11
  • Deadline for responses: 30/09/11
In June 2011, HMRC announced the long-awaited consultation on the implementation of the cost-sharing exemption that is permitted under the EU VAT Directive. The consultation invited comments on a possible model for a cost-sharing exemption that could be introduced in the UK. It also asked specific questions to enable HMRC to assess the impact of implementing the exemption. 

The deadline for the consultation was 30 September 2011.

CTG had been disappointed by the lack of progress on this issue in the last year so was  very relieved to see that the consultation  finally been published. As you will be aware, CTG had been campaigning for the implementation of this mandatory exemption for a number of years and hopes that the Government will ensure its introduction in the next Finance Bill.

CTG's response called for the swift implementation of the exemption in a way that allows greatest benefits for charities within existing European rules. CTG's response can be found below.
Link Document Response
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