Decision details

VAT - Partial Exemption

Decision Maker: Cabinet

Decision status: For Determination

Is Key decision?: Yes

Is subject to call in?: No


The subject of the decision:


This report provided information on the Value Added Tax (VAT) partial exemption position and the implication on the Council’s financial position.


Alternative options considered:




The reason for the decision:


Cabinet was satisfied with the potential solution for the Council’s future partial exemption position as outlined in the report.


The Decision:


That Cabinet approves and recommends to Council that:-


(1)     a ‘vehicle’ is set up as detailed in paragraphs 2.8 – 2.11 of the report;


(2)     the detailed operation of the “vehicle” be determined following an assessment of the strategic, legal and operational arrangements;


(3)     stakeholder and community consultation take place on the operation of a “vehicle” and its broader potential;


(4)     the Chief Executive is appointed as the Director of the ‘vehicle' and that the Deputy Chief Executive manages the relationship from the Council’s perspective; and


(5)     an application be made for “admitted body status” to the North Yorkshire Pension Fund for the new ‘vehicle’.

Reason Key: Affects more than 2 wards;

Wards Affected: All Wards;

Other reasons / organisations consulted




Contact: Louise Branford-White, Director of Finance (s151 Officer) Email:

Report author: Louise Branford-White

Publication date: 30/07/2020

Date of decision: 28/07/2020

Decided at meeting: 28/07/2020 - Cabinet

  • Restricted enclosure  View reasons restricted