News / Blog

Nov
26

Tax free Childcare scheme- start date delayed

The Government has announced that the start date for its new Tax-Free Childcare scheme, which was due to come into effect in October 2015, is to be delayed by more than a year until early 2017. There had been a legal challenge in the Supreme Court by childcare voucher companies regarding who should operate the […]

By admin | Tax News
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Nov
25

Summer Budget 2015- Employment Tax Issues

The Chancellor’s Budget on 8th July 2015 included the following measures/announcements in respect of Employment Taxation, which   will be of relevance to local authority employers and employees: Councillors’ Travel Expenses The date for the statutory exemption from Tax and National Insurance   for councillors’ home to work travel mileage expenses paid by their local   […]

By admin | Tax News
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Nov
24

Councillors’ Travel Expenses – Statutory Exemption Delayed

In a Ministerial Statement issued on 24th March 2015, it was announced that the proposed Tax and National Insurance exemption for councillors’ travelling expenses, which was due to come into effect on 6th April 2015, has been deferred to a later date (as yet unspecified).  The Statement advises that the changes “have been deferred as […]

By admin | Tax News
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Nov
23

Nick Burrows Joins PSTAX

LAVAT is pleased to announce the appointment of Nick Burrows as VAT Director. Nick has been working in VAT for over 20 years and has specialised in Public Sector VAT since 1994. He has, in particular, advised local, police and fire authorities, NHS bodies, NDPBs, government departments and agencies and third sector bodies. Nick has […]

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Nov
22

Employment Tribunal Ruling on Overtime and Holiday Pay

As you may have seen widely reported in the media, a crucial recent legal judgment means that employers may need to make changes to the way they calculate holiday pay for employees working overtime. In the case of Bear Scotland and others v Fulton and others the Employment Appeal Tribunal (EAT) ruled that that the […]

By admin | Tax News
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Nov
21

Off Street Car Parking Update- Can we consider it ‘parked’?

The seemingly basic question of whether or not local authorities should be entitled to treat their off street car parking charges as outside the scope of VAT was first posed to H M Customs and Excise (as it was) almost 14 years ago and, following formal legal action fronted by four local authorities (Isle of […]

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Nov
20

Councillors’ Travel Expenses – Update

Following our recent e-alert, we have received a large number of enquiries from local authorities regarding the tax and National Insurance position in respect of councillors’ home to work travelling expenses and have undertaken several reviews to help councils understand their level of risk. It seems that HMRC is continuing to maintain its interest on […]

By admin | Tax News
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Nov
18

Update – Councillors’ Travelling Expenses to be Exempted from Tax/NIC

On 22nd July 2014 HM Treasury issued a ministerial statement advising that legislation will be introduced to provide for a specific exemption from tax and National Insurance Contributions in relation to travelling expenses for Councillors, including travelling between home and the Council offices. This has been a contentious issue for some time now and the […]

By admin | Tax News
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