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

The cost of the training is £210 plus VAT per Module for PSTAX Club subscribers and £250 plus VAT per Module for other delegates. There is a 10% discount for your second delegate and a 30% discount for your third.

If you book and subsequently find that you cannot attend, please email

Please confirm your bookings as soon as possible. If you wish to train more than six staff you may like to consider an in-house training course.