Surface Water Charges and Waste Collection & Disposal
ACRE has spent a considerable amount of time investigating these issues and making the case for rural community halls.
Surface Water Charges
ACRE and the Rural Community Action Network were involved in the campaign that resulted in a clause being inserted in the Flood and Water Management Act enabling water companies to develop concessionary schemes for community premises.
Trade Waste
There has been a change to the VAT liability for the collection of trade waste services provided by local authorities. This took place on 9th February this year
Prior to 09/02/11, the collection of trade waste by a local authority was taxable at the standard rate.
On 09/02/11 the VAT liability for the collection of trade waste services was changed. It is now a non-business activity when carried out by a local authority. It is therefore outside the scope of VAT.
The change came about as local authorities are providing trade waste collection services under a special legal regime in their capacity as a public body.
Waste Disposal
With regards to waste disposal charges levied by a waste disposal authority under the Environmental Protection Act 1990 powers are outside the scope of VAT. Whether this includes charges for the disposal of trade waste at a waste transfer site run by a waste disposal authority is determined by whether the activity is governed by the Environmental Protection Act 1990.
Therefore as charitable halls are classified as household for waste purposes and the VAT liability for the collection of domestic waste by a local authority is non-business (outside the scope) VAT is not payable.
