VAT for Social Housing

It is widely assumed that because housing associations conduct mostly non-business activities, they are exempt from VAT. However, in reality, they lose millions of pounds each year in VAT on the goods and services they purchase as they are often not VAT registered and therefore unable to charge or recover VAT. This book provides comprehensive guidance on the numerous and complex reliefs available to the social housing sector relating to VAT, and detailed practical advice on how best to minimise the amount of VAT a housing association is liable to pay.