Education - Sales Sale of goods & services icw vocational/other Business EX education (closely related to training/education) Sale of Business ZR Sale of sports equipment Business SR Sale of students' work (if sold at no more than cost Non OS of materials) Business Education - Misc. Commission on school photographs - headteacher Business SR employee of authority Commission on school photographs - headteacher Not NA agent of governors Applicable Environment Drain clearance: private individuals Business SR Emptying cesspits: commercial (if industrial user as Business SR defined in PN701/16) Emptying cesspits: domestic (or commercial but Business ZR non industrial user) Making good builders' debris (if road hazard and Non OS notice served but not complied with) Business Sewer connections - first connection of existing Business SR dwelling or non-res converted to residential Skip licence - on street Non OS Business Supervision fees for inspection of roads/sewers Non OS Business Private repairs - owner agrees to works Business SR Private sewer repairs - default works without Non OS agreement of landowner Business Public sewer repairs (on private land) Business SR Pest control - no specific charge Non OS Business Pest control - charge made Business SR Pest control - costs recovered icw non compliance Non OS with statutory notice Business Removal of dead animals - charge made and special Non OS legal regime Business Meat handling, weighing & ripening services Business SR
Education - Sales Sale of goods & services icw vocational/other education (closely related to training/education) Business EX Sale of Business ZR Sale of sports equipment Business SR Sale of students' work (if sold at no more than cost of materials) Non Business OS Education - Misc. Commission on school photographs - headteacher employee of authority Business SR Commission on school photographs - headteacher agent of governors Not Applicable NA Environment Drain clearance: private individuals Business SR Emptying cesspits: commercial (if industrial user as defined in PN701/16) Business SR Emptying cesspits: domestic (or commercial but non industrial user) Business ZR Making good builders' debris (if road hazard and notice served but not complied with) Non Business OS Sewer connections - first connection of existing dwelling or non-res converted to residential Business SR Skip licence - on street Non Business OS Supervision fees for inspection of roads/sewers Non Business OS Private repairs - owner agrees to works Business SR Private sewer repairs - default works without agreement of landowner Non Business OS Public sewer repairs (on private land) Business SR Pest control - no specific charge Non Business OS Pest control - charge made Business SR Pest control - costs recovered icw non compliance with statutory notice Non Business OS Removal of dead animals - charge made and special legal regime Non Business OS Meat handling, weighing & ripening services Business SR
ECC%20VAT%20Manual%20App%20B%20VAT%20Liabilities.docx