{"id":1402,"date":"2016-07-13T14:17:15","date_gmt":"2016-07-13T14:17:15","guid":{"rendered":"http:\/\/www.bainesjewitt.co.uk\/blog\/?p=1402"},"modified":"2016-07-13T14:17:15","modified_gmt":"2016-07-13T14:17:15","slug":"local-councils-poised-to-lose-millions-in-vat-battle","status":"publish","type":"post","link":"https:\/\/www.bainesjewitt.co.uk\/blog\/local-councils-poised-to-lose-millions-in-vat-battle\/","title":{"rendered":"Local councils poised to lose millions in VAT battle"},"content":{"rendered":"<p>Local authorities are set to lose millions if a judicial review on Monday rules that commercial waste collections by councils should remain exempt from VAT.<!--more--><\/p>\n<p>The case was brought forward by private waste business The Durham Company, trading as Max Recycling.<\/p>\n<p>The firm is bringing the VAT exemption case to a judicial review against HMRC, claiming it gives councils a commercial advantage over private waste businesses offering a similar service.<\/p>\n<p>Income from commercial waste collections to councils was valued at \u00a3172\u2013388 million in 2013\/14.<\/p>\n<p>The Local Government Association has warned that losses could be expected if authorities choose to absorb VAT into existing charging levels.<\/p>\n<p>HMRC first introduced VAT exemptions for local councils in 2011, providing they arrange collections under the Environmental Protection Act 1990.<\/p>\n<p>Max Recycling brought the case proceedings against HMRC and the Treasury at the end of 2014, and is due to be heard next week as an Upper Tax Tribunal hearing at the Royal Courts of Justice in London.<\/p>\n<p>The hearing will acquire a preliminary ruling on whether there is a \u2018special legal regime\u2019 for the VAT exemption, and determine whether there is a \u2018significant distortion of competition\u2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Local authorities are set to lose millions if a judicial review on Monday rules that commercial waste collections by councils should remain exempt from VAT.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"_links":{"self":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts\/1402"}],"collection":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/comments?post=1402"}],"version-history":[{"count":1,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts\/1402\/revisions"}],"predecessor-version":[{"id":1403,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/posts\/1402\/revisions\/1403"}],"wp:attachment":[{"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/media?parent=1402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/categories?post=1402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bainesjewitt.co.uk\/blog\/wp-json\/wp\/v2\/tags?post=1402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}