Introduction to VAT for housing associations

Virtual edition

Location: Virtual event (Microsoft Teams)
Start Date:

01/12/2021 09:30

End Date:

02/12/2021 12:00

Services: VAT and Customs Duty services
Industries: Social Housing
Our popular course examines how VAT affects housing associations and assumes that delegates have no prior knowledge.

It includes updates on the changes in VAT that have taken place this year, including Making Tax Digital Stage 2, dealing with costs from abroad post-Brexit, and the domestic reverse charge on construction services. We will also discuss the VAT impact of recent events, such as converting surplus shops and offices, tenure changes and cladding remediation.

Given current conditions we are running this course virtually over two mornings. Day 1 will focus on how VAT affects housing associations generally. Day 2 will focus on how VAT affects developments. There is an option to attend either, or both sessions.

What we will cover

Day 1 session: how the VAT system works

  • The VAT treatment of the main activities of housing associations.
  • When should VAT be charged?
  • The requirements for VAT incurred to be recovered.
  • Partial exemption methods and calculations.
  • VAT compliance and how this has changed under Making Tax Digital.
  • When does the reverse charge apply?
  • How to deal with imported goods and services.

Day 2 session: focussed around development activity

  • When will VAT be incurred on land and what are the strategies to deal with this?
  • VAT treatment of construction, conversions and refurbishment projects, including design-and-build arrangements.
  • VAT treatment of the various types of tenure.
  • What happens if you need to change the tenure mix?
  • VAT impacts of strategies for dealing with surplus shop and office space.


Day 1: Wednesday 1 December 2021

  • 09:30   Course starts
  • 10:30   Coffee break
  • 10:45   Course resumes
  • 11:45   Coffee break
  • 12:00   Course resumes
  • 13:00   Course end

Day 2: Thursday 2 December 2021

  •  09:30   Course starts
  • 10:30   Coffee break
  • 10:45   Course resumes
  • 12:00   Course end


This virtual event will be held on Microsoft Teams. We will send you a link and joining instructions closer to the event.

Who should attend

  • Finance staff taking on responsibility for VAT for the first time.
  • Finance staff who have experience of VAT in other sectors but are new to housing.
  • Experienced finance staff wanting a refresh on how VAT affects their organisation.
  • Developments staff who want a better understanding of how VAT impacts their projects.


  • Adam Cutler, Director, VAT and Customs Duty Services
  • Louis Finn, Executive, VAT and Customs Duty Services


Day 1 only: £200 (plus VAT)

Day 2 only: £150 (plus VAT)

Both Day 1 and Day 2: £300 (plus VAT)

50% reduction for each subsequent delegate from the same organisation.




Can't attend these sessions?

In 2022 we plan to return to holding these courses in person around the country, both in our own offices and at the offices of housing organisations; as well as virtually. If you would be interested in attending a course at another time or would like to share your thoughts on how and where we should deliver future courses please contact us.