An Introduction to VAT: Part 1 The Basics

February 11, 2019
1 Day



Royal Air Force Club, 128 Piccadilly, Mayfair, London W1J 7PY & Park Plaza Hotel, Boar Lane, City Square, Leeds LS1 5NS   View map

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    Training Terms & Conditions:

    Bookings and payment
    All bookings are provisional until they have been confirmed in writing by ourselves. Confirmation will be dispatched within 7 days of the receipt of a completed booking form.   Authorities booking 3 or more places will be entitled to a 10% discount.


    Invoices must be paid in full by no later than:

    28 days following their date of issue.

    Cancellations – Residential Course

    More than 21 days : no payment due

    21-8 days : 50% of course fee

    7 days or less : full fee

    Substitutions are permitted at any time

    Cancellations – Single Day Courses

    More than 15 working days : no payment due

    14-7 working days : £100.00 cancellation charge

    6 working days or less : full fee

    Substitutions are permitted at any time

    Training Materials

    Training materials provided by us during the course are for the sole benefit of the course participant. They must not be photocopied, scanned, faxed or otherwise distributed without our prior written permission. All intellectual rights remain the property of LAVAT Consulting Limited.

    Limitation of Liability

    In the unlikely event of a course not taking place as scheduled, and for whatever reason, the financial liability of LAVAT Consulting Limited  to each participant shall be limited to the value of monies paid by that participant for attendance on the course.

    This one-day course is the essential primer for staff who are new to VAT and provides an introduction to the basic principles.  It covers the specific issues faced by local authorities, including the ability to identify situations where VAT may be an issue. Each topic is clearly explained, with the use of case-studies and exercises to reinforce key points.  The topics likely to be covered on the course include:-

    • The legal basis
    • History of UK VAT
    • Outline of VAT
    • Scope of VAT
    • Administration of the tax
    • VAT Categories
    • Business and non-business supplies
    • Introduction to Partial Exemption
    • Reclaiming VAT
    • Rules for invoices
    • VAT on income
    • Tax points
    • Trading with EU countries
    • Common local authority activities where VAT treatment may be complex (land and property, education & training, car parking receipts, cultural services, grants, donations and contributions, and sponsorship).

    Please note that this is not a definitive list of topics to be covered, and is subject to variation depending on recent developments.

    The course would benefit those staff who:

    • are new to VAT but need a foundation on which to build their knowledge
    • deal with issues that have significant VAT implications (e.g. capital accountants, lawyers, surveyors)
    • have a ad-hoc involvement with VAT – e.g. raise/process invoices, allocate miscellaneous income
    • have senior management responsibility for the VAT function

    Cost: PSTAX Club Members £210 + VAT.  Non Members £250 + VAT

    To book please click on the booking form above or email quoting your purchase order number.  Those authorities booking 3 or more places will be entitled to 10% discount.

    Please use our ‘contact us‘ tab if you require further information regarding this course.  If you wish to train more than six staff you may like to consider an in-house training course.