VAT 바카라 사이트 and Public Bodies

VATGPB8705 - Other local authority activities: miscellaneous (F to M): foster parents바카라 사이트™ expenses

Local authorities reimburse foster parents for expenses such as children바카라 사이트™s birthday presents and holidays. However the supplies in question are made to the foster parents. Therefore any VAT included in the purchase by foster parent is not recoverable by the authority.