Many Local Authorities are keen to improve their library buildings and one way of doing this is to co locate them but this can have an impact on the normally beneficial VAT position of the Local Authority.
The purpose of this guidance is to outline the Value Added Tax (VAT) issues that need to be considered if a library chooses to co-locate and to provide some generic guidance and information setting out the options that might be available to mitigate the potential impact of VAT.
These documents are available online in Adobe Acrobat (.pdf) format.
