Customs & Excise

Value Added Tax Act 1994VALUE ADDED TAX ACT 1994Finance Act 20072002-05-232008-10-292008-11-10TSO (The Stationery Office), St Crispins, Duke Street, Norwich, NR3 1PD, 01603 622211, customer.services@tso.co.uk658006

Revenue and Customs

VALUE ADDED TAX

TREASURY (TAXING) DIRECTIONS UNDER SECTION 41(2), (5) AND (6) OF THE VALUE ADDED TAX ACT 1994 - BUSINESS ACTIVITIES OF GOVERNMENT DEPARTMENTS

Treasury Directions dated 29 October 2008 under section 41(2), (5) and (6) of the Value Added Tax Act 1994 (c.23) as to the supply of goods or services by Government departments.

The Treasury, in exercise of the powers conferred on them by section 41(2), (5) and (6) of the Value Added Tax Act 1994, hereby direct as follows:

1 These Directions shall come into force on 29 October 2008.
2 In these Directions—

“the Act” means the Value Added Tax Act 1994;

“Government department” has the same meaning as in section 41(6) of the Act and includes part of a Government department designated for the purposes of that section by paragraph (3) below.

“List 1” and “List 2” mean Lists 1 and 2 respectively in these Directions.

3 Where an entry in List 1 mentions a part of a Government department, that part is hereby designated for the purposes of section 41(6) of the Act.
4 A supply by a Government department which is mentioned in List 1 of any goods or services of a description in List 2 shall be treated for the purposes of the Act as a supply in the course or furtherance of a business carried on by that department.
5 The Treasury Directions made under section 41 (2), (5) and (6) of the Value Added Tax Act 1994 on 23 May 2002 are revoked.

D Watts

T Cunningham

Two of the Lords Commissioners of Her Majesty’s Treasury

List 1

HM REVENUE AND CUSTOMS - TREASURY (TAXING) DIRECTIONS - GOVERNMENT DEPARTMENTS

Advisory, Conciliation and Arbitration Service

Department of Agriculture and Rural Development

Army Base Repair Organisation

Cabinet Office

CADW (Welsh Historic Monuments)

Central Office of Information

Charity Commission

Crown Office Scotland

Crown Prosecution Service

Department of Culture, Arts and Leisure

Department for Culture, Media and Sport

Communities Scotland

Revenue and Customs

Ministry of Defence

Defence Aviation Repair Agency

Defence Science and Technology Laboratory

Driver and Vehicle Testing Agency for Northern Ireland

Department for Education and Skills

Department of Employment and Learning

Department for Enterprise, Trade and Investment

Department of the Environment

Department for Environment, Food and Rural Affairs

ESTYN (HM Inspectorate for Education and Training in Wales)

Export Credits Guarantee Department

Office of Fair Trading

Department of Finance and Personnel

Fire Authority for Northern Ireland

Fire Service College

Office of the First Minister and Deputy First Minister

Food Standards Agency

Foreign and Commonwealth Office

Forensic Science Northern Ireland

Forensic Science Service

Forestry Commission

Office of Gas and Electricity Markets

General Register Office for Scotland

Government Actuary’s Department

Government Car and Dispatch Agency

Office of Government Commerce

Government Communications Bureau

Government Communications Centre

Government Communications Headquarters

Department of Health

Health Authorities (including Primary Care Groups, Local Health Groups (Wales) and Community Health Councils), Special Health Authorities, Special Health Boards (Scotland), Area Health Boards (Scotland), National Health Service Trusts, Primary Care Trusts, The Common Services Agency (Scotland), Dental Practice Board).

Health and Safety Executive

Department of Health, Social Services and Public Safety

Historic Scotland

Home Office

Hydrographic Office

Department for International Development

Land Registry

Lord Chancellor’s Department

Meteorological Office

National Investment and Loans Office

Office for National Statistics

National Archives of Scotland

National Assembly for Wales

Northern Ireland Assembly

Northern Ireland Court Service

Northern Ireland Education and Library Boards

Northern Ireland Housing Executive

Northern Ireland Office

Office of the Ombudsman

OGC buying.solutions

Ordnance Survey

Ordnance Survey of Northern Ireland

Privy Council Office

Public Record Office

Public Record Office of Northern Ireland

Office for the Regulation of Electricity and Gas

Office of the Rail Regulator

Department for Regional Development

Registers of Scotland

Royal Mint

Royal Parks

Scotland Office

Scottish Executive

Scottish Parliamentary Corporate Body

Scottish Prison Service

Office of the Secretary of State for Wales

Security Service

Security Services Group

Serious Fraud Office

Department for Social Development

Office for Standards in Education (England)

Office of Telecommunications

Department of Trade and Industry

Department for Transport, Local Government and the Regions

Department for Transport, Local Government and the Regions – Queen Elizabeth II Conference Centre

Treasury

Treasury Solicitor’s Department

Office of Water Services

Department for Work and Pensions

List 2

HM REVENUE AND CUSTOMS - TREASURY (TAXING) DIRECTIONS - BUSINESS ACTIVITIES - GOODS AND SERVICES

Accommodation, including property acquisition and disposal and any related services

Administration services

Admission to premises and to events, e.g. entertainments, air displays etc.

Advertising or publicity services