Decision details

VAT – Partial Exemption

Decision Maker: Chief Executive

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: No


(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’.

Reasons for the decision:

To ensure the VAT partial exemption position remains below the threshold and also to mitigate any risk of the Council potentially breaching the threshold in the near future

Alternative options considered:


Declarations: None

Dispensations in respect of Executive Members: None

Contact: Justin Ives, Chief Executive Email: Email:

Publication date: 31/07/2020

Date of decision: 30/07/2020

Accompanying Documents: