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Countryside Stewardship Box 6 of a VAT return?

Payment received from Countryside Stewardship for capital works entered onto the VAT return Box 6

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Does anyone know if a grant payment received from Countryside Stewardship for capital works is entered onto the VAT return Box 6 (sales) or is it a non vatable item and as such left off the VAT return.

Also does it go into the accounts as income (sales)

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Hallerud at Easter
By DJKL
23rd Jan 2020 11:43

Do you not possibly also need to consider if an issue with allowability of input vat here?

See article in Croner linked re this.

https://library.croneri.co.uk/cch_uk/aig/5-17-13

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RLI
By lionofludesch
23rd Jan 2020 11:47

What are you supplying in return for this grant ?

I would suggest "nothing" is a possibility but you'd need to look at the agreement.

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chips_at_mattersey
By Les Howard
23rd Jan 2020 13:22

HMRC guidance is silent (https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-va...) but I would exclude a 'grant.'
Whether or not the grant represents consideration for a supply is a separate question which you should determine.

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