Calculator

Back to Basics: VAT for Housing Associations

Our series of six short webinars provide you with insight into some of the key VAT concepts for housing associations. 

Watch our VAT webinar series

Each webinar provides an overview of some of the most common VAT questions arising in the sector. Sessions will be relevant to finance, developments and housing management and care teams – whether you are new to VAT as it affects housing associations, or just looking for a brief refresher.
Part 1: what, who and when? Basic guide to VAT 
Bringing it back to the basics. We kick off the webinar series with explaining what VAT is, who has to charge it, what needs to be on an invoice,  when VAT is due, what needs to be on an invoice.
Part 2: VAT rates
What VAT rate should be charged on the typical income streams of housing associations and the main costs they incur? We focus in particular on the rules for land, property and welfare transactions.
Part 3: VAT recovery - the basics
What evidence do you need to be entitled to recover VAT? How do decide whether VAT is fully-, partly- or non-recoverable?
Part 4: Partial Exemption
We explain what VAT is partly recoverable and how to calculate how much VAT you can recover. We also discuss the annual adjustment calculation and other times you might need to look again at your VAT recovery.
Part 5: Opting to Tax
Explaining what is the option to tax; when it does and does not apply; and the strategies housing associations can take to reduce VAT costs on land purchases.
Part 6: Golden Brick
Golden Brick is a common feature of Section 106 arrangements. We explain what it means, what time frame it covers, and why it benefits both the developer and the housing association.
Part 1: what, who and when? Basic guide to VAT 
Bringing it back to the basics. We kick off the webinar series with explaining what VAT is, who has to charge it, what needs to be on an invoice,  when VAT is due, what needs to be on an invoice.
Part 2: VAT rates
What VAT rate should be charged on the typical income streams of housing associations and the main costs they incur? We focus in particular on the rules for land, property and welfare transactions.
Part 3: VAT recovery - the basics
What evidence do you need to be entitled to recover VAT? How do decide whether VAT is fully-, partly- or non-recoverable?
Part 4: Partial Exemption
We explain what VAT is partly recoverable and how to calculate how much VAT you can recover. We also discuss the annual adjustment calculation and other times you might need to look again at your VAT recovery.
Part 5: Opting to Tax
Explaining what is the option to tax; when it does and does not apply; and the strategies housing associations can take to reduce VAT costs on land purchases.
Part 6: Golden Brick
Golden Brick is a common feature of Section 106 arrangements. We explain what it means, what time frame it covers, and why it benefits both the developer and the housing association.

Contact us

Adam Cutler
Adam Cutler
Director, VAT
London