BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//PYVOBJECT//NONSGML Version 1//EN
BEGIN:VTIMEZONE
TZID:Europe/London
BEGIN:STANDARD
DTSTART:20001029T020000
RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=10
TZNAME:GMT
TZOFFSETFROM:+0100
TZOFFSETTO:+0000
END:STANDARD
BEGIN:DAYLIGHT
DTSTART:20000326T010000
RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=3
TZNAME:BST
TZOFFSETFROM:+0000
TZOFFSETTO:+0100
END:DAYLIGHT
END:VTIMEZONE
BEGIN:VEVENT
UID:20260709T204419Z - 11341@ea26ef6c5ad7
DTSTART;TZID=Europe/London:20240611T100000
DTEND;TZID=Europe/London:20240611T114000
CREATED:20260709T204419Z
DESCRIPTION:<a href="https://www.derbyshirealc.gov.uk/event/vat-partial-exe
 mption-312">VAT - Partial Exemption</a>\nDetails For clerks\, finance staf
 f and councillors of councils that lease or hire out land and buildings su
 ch as village halls\, community centres\, meeting rooms\, sports facilitie
 s or markets\, who need to understand when their council is at risk of not
  being able to reclaim VAT. Essential for any council contemplating major 
 building projects\, or incurring significant expenditure on running these 
 facilities. This session is for those who already understand the rules of 
 VAT (possibly from one of our VAT sessions) and need to work out whether t
 heir council can reclaim VAT in relation to its use of land. This session 
 is unlikely to be of benefit for councils spending less than £50\,000 a y
 ear\, or for anyone that doesn't understand the difference between busines
 s and non-business activities or between taxable and exempt supplies. This
  session explains when VAT cannot be reclaimed in relation to exempt activ
 ities and what options may be available. Topics include: • law and guida
 nce • non-business\, taxable and exempt uses of land • Apportionment o
 f costs • Partial exemption calculations • Occasional breaches • Opt
 ion to tax • Capital Goods Scheme adjustments By the end of this session
  you will: • Know where to find the relevant legislation and guidance 
 • Understand how to undertake a partial exemption calculation • Recogn
 ise when a project is likely to lead to unrecoverable VAT • Be aware of 
 options to achieve VAT recovery Session leader: Steve Parkinson\, The Park
 inson Partnership 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 interacti
 ve session\, you will need a device with a reasonable screen size such as 
 a PC\, laptop or tablet to be able to participate fully. Your booking conf
 irmation will contain a link to the online event. [...]
DTSTAMP:20260709T204419Z
SUMMARY:VAT - Partial Exemption
END:VEVENT
END:VCALENDAR