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BEGIN:VEVENT
UID:20260726T131022Z - 12570@ea26ef6c5ad7
DTSTART;TZID=Europe/London:20240221T100000
DTEND;TZID=Europe/London:20240221T114000
CREATED:20260726T131022Z
DESCRIPTION:<a href="https://www.derbyshirealc.gov.uk/event/vat-partial-exe
 mption-277">VAT - Partial Exemption</a>\nFor clerks\, finance staff and co
 uncillors of councils that lease or hire out land and buildings such as vi
 llage halls\, community centres\, meeting rooms\, sports facilities or mar
 kets\, who need to understand when their council is at risk of not being a
 ble to reclaim VAT. Essential for any council contemplating major building
  projects\, or incurring significant expenditure on running these faciliti
 es. This session is for those who already understand the rules of VAT (pos
 sibly from one of our VAT sessions) and need to work out whether their cou
 ncil can reclaim VAT in relation to its use of land. This session is unlik
 ely to be of benefit for councils spending less than £50\,000 a year\, or
  for anyone that doesn't understand the difference between business and no
 n-business activities or between taxable and exempt supplies. This session
  explains when VAT cannot be reclaimed in relation to exempt activities an
 d what options may be available. Topics include: • law and guidance • 
 non-business\, taxable and exempt uses of land • Apportionment of costs 
 • Partial exemption calculations • Occasional breaches • Option to t
 ax • Capital Goods Scheme adjustments By the end of this session you wil
 l: • Know where to find the relevant legislation and guidance • Unders
 tand how to undertake a partial exemption calculation • Recognise when a
  project is likely to lead to unrecoverable VAT • Be aware of options to
  achieve VAT recovery Session leader: Steve Parkinson\, The Parkinson Part
 nership LLP Steve is a former Town Clerk & an accountant with 30 years’ 
 experience in public sector finance\, who specialises in advice & training
  for the local council sector. Instructions This is an interactive session
 \, you will need a device with a reasonable screen size such as a PC\, lap
 top or tablet to be able to participate fully. Your booking confirmation w
 ill contain a link to the online event. Please [...]
DTSTAMP:20260726T131022Z
LOCATION:Zoom
SUMMARY:VAT - Partial Exemption
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