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VAT: Local Government

Volume 481: debated on Monday 27 October 2008

To ask the Chancellor of the Exchequer which items of expenditure in a local election or local referendum are liable for value added tax. (229611)

The normal VAT liability rules will apply to expenditure in connection with local elections or local referenda. They will be subject to VAT at the standard rate unless covered by any of the reduced rate, zero rate or exemption provisions.