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  1. Home
HMRC internal manual

VAT Cost Sharing Exemption Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
7 September 2021 - See all updates
  1. Back to contents

CSE1000 - Introduction: contents

  1. CSE1010
    When does the Cost Sharing Exemption apply?
  2. CSE1020
    What is the legal basis for the exemption?
  3. CSE1030
    What types of exempt businesses and organisations can benefit from the exemption with effect from 1 June 2018?
  4. CSE1040
    What types of exempt businesses and organisations could benefit from the exemption prior to 1 June 2018?
  5. CSE1055
    What non-business activities of members could benefit from the exemption?
  6. CSE1060
    Application of the Cost Share Exemption to Social Housing Organisations: General Position
  7. CSE1065
    Definition of Social Housing Association
  8. CSE1070
    When did the exemption become effective in UK legislation?
  9. CSE1075
    Conditions for application of the CSE to CSGs in the social housing sector
  10. CSE1100
    Does the exemption apply to supplies of goods?
  11. CSE1150
    What is meant by ‘members’ of a CSG?
  12. CSE1200
    When does the exemption apply?
  13. CSE1250
    What are the conditions of the exemption?
  14. CSE1350
    Can a CSG make supplies to non-members?
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