{"id":1143,"date":"2024-03-05T14:07:21","date_gmt":"2024-03-05T14:07:21","guid":{"rendered":"https:\/\/haptc.org.uk\/?post_type=training&#038;p=1143"},"modified":"2026-10-19T12:58:00","modified_gmt":"2026-10-19T11:58:00","slug":"vat-for-unregistered-councils-vat126","status":"publish","type":"training","link":"https:\/\/haptc.org.uk\/?training=vat-for-unregistered-councils-vat126","title":{"rendered":"Introduction to VAT"},"content":{"rendered":"<p><strong>Thursday, 12 November &#8217;26 \u00a0 <span class=\"time_span\">10am \u2013 11:30am<\/span><\/strong><\/p>\n<p><strong>\u00a0Tuesday, 8 December &#8217;26 \u00a0\u00a0<span class=\"time_span\">10am \u2013 11:30am<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>This session is for clerks, finance staff and councillors. It explains how VAT rules affects local councils, focussing on those that are not VAT registered, but reclaim VAT using Form VAT126.<\/p>\n<p>Essential for any council contemplating major building projects.<\/p>\n<p>Alternative sessions are available in our programme for councils that are registered for VAT and submit VAT returns directly from their accounting software.<\/p>\n<p>Topics include:<br \/>\n\u2022 how VAT law applies to local councils<br \/>\n\u2022 where to find the law and guidance<br \/>\n\u2022 what are business and non-business activities<br \/>\n\u2022 understanding whether sales are taxable or exempt from VAT<br \/>\n\u2022 when a council must register for VAT<br \/>\n\u2022 when VAT can be reclaimed<br \/>\n\u2022 partial exemption<br \/>\n\u2022 reclaiming VAT when using grants and donations<\/p>\n<p>By the end of this session you will:<br \/>\n\u2022 Know where to find the relevant legislation and guidance<br \/>\n\u2022 Understand the key concepts of VAT<br \/>\n\u2022 Know when a council can or can\u2019t reclaim VAT<br \/>\n\u2022 Recognise when a council must register for VAT<br \/>\n\u2022 Be aware of activities that require special attention<\/p>\n<p>Session leader: Debra Smith or Steve Parkinson, The Parkinson Partnership LLP<\/p>\n<p>Steve is a former Town Clerk &amp; an accountant with 30 years\u2019 experience in public sector finance, who specialises in advice &amp; training for the local council sector.<\/p>\n<p>Debra is an experienced consultant and former VAT inspector, as well as being a parish councillor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thursday, 12 November &#8217;26 \u00a0 10am \u2013 11:30am \u00a0Tuesday, 8 December &#8217;26 \u00a0\u00a010am \u2013 11:30am &nbsp; This session is for clerks, finance staff and councillors. It explains how VAT rules affects local councils, focussing on those that are not VAT registered, but reclaim VAT using Form VAT126. Essential for any [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","training-tags":[33,34],"class_list":["post-1143","training","type-training","status-publish","hentry","training-tags-finance","training-tags-webinar"],"acf":[],"_links":{"self":[{"href":"https:\/\/haptc.org.uk\/index.php?rest_route=\/wp\/v2\/training\/1143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haptc.org.uk\/index.php?rest_route=\/wp\/v2\/training"}],"about":[{"href":"https:\/\/haptc.org.uk\/index.php?rest_route=\/wp\/v2\/types\/training"}],"wp:attachment":[{"href":"https:\/\/haptc.org.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1143"}],"wp:term":[{"taxonomy":"training-tags","embeddable":true,"href":"https:\/\/haptc.org.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftraining-tags&post=1143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}