VATGPB5100 - Police authorities: introduction

England and Wales

Police and Crime Commissioners (in London the Mayor바카라 사이트™s Office for Policing and Crime) and Chief Constables (in London the Commissioner of Police of the Metropolis) are included as section 33 bodies under sub-section (3)(f) (see VATGPB4120). From 16 January 2012 these replaced Police authorities.

Scotland

From 15 March 2018, the Scottish Police Authority was included as a section 33 body.

Northern Ireland

The Police Service of Northern Ireland is accepted as a Police authority and is therefore a section 33 body.

General Position

The majority of police activities and expenditure arise from the non-business responsibility for upholding law and order.

In England, Wales and Northern Ireland the police can recover the VAT incurred on goods and services purchased to support their non-business activities under section 33. They can also recover the VAT attributable to their exempt activities when they are considered insignificant. Exempt VAT is insignificant if it is:

  • no more than £625 per month on average, or
  • less than 5% of the total VAT incurred on all purchases in a year

whichever is the greater (see VATGPB4500).

The police are able to charge for services they provide. These services can be either business or non-business.