1617BT10 Partial Exemption Research

This research will provide updated figures relating to VAT partial exemption and explore experience and usage of partial exemption among businesses. Understanding partial exemption recovery rates is a key component for calculating both the VAT tax gap and VAT Own Resources payments to the European Commission. In addition, understanding wider behaviours and levels of understanding of partial exemption will allow HMRC to understand how it is being applied and any areas for improvement or targeted intervention

Additional information: This contract was let following a mini competition within the DWP Social and Economic Research Framework 2013