# 1617BT10 Partial Exemption Research

> Contract award record from UK public-sector procurement sources.

## Key facts

- Public buyer: [H M Revenue & Customs](/buyers/h-m-revenue-customs/contract-awards)
- Contract winner: [Ipsos MORI](/contract-winners/ipsos-mori/public-sector-contract-awards)
- Award value: £136,008
- Tender value: £136,008
- Award date: 14 July 2016
- Published: 5 January 2017
- Contract start: 18 July 2016
- Contract end: 1 March 2017
- Stage: awarded
- Procurement category: services
- Notice ID: 75f3f6c3-134a-4cd9-b483-77bfd9a42a15-123566
- OCID: ocds-b5fd17-96c6e32f-ccf6-47e5-ac56-875b66cf2389

## Description

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

## Related contract awards

- [Qualitative and Quantitative Research Services for Making Tax Digital Under a Defined Term Agreement](/contracts/ocds-b5fd17-b99da6b8-e1b9-4c6d-82ff-ca2fe33a9e62): H M REVENUE & CUSTOMS
- [NPS Clean Room and Hackathon Cloud Delivery and Technical Assurance](/contracts/ocds-b5fd17-52da6cca-2003-4123-9198-c2daf677a4b6): H M REVENUE & CUSTOMS
- [Queensway House, East Kilbride - Multi Works Project - Main Works Contract](/contracts/ocds-b5fd17-702c4123-723f-4b50-ba2b-9f1b4ed85ca4): H M REVENUE & CUSTOMS
- [Tax Education Segmentation Research](/contracts/ocds-b5fd17-68a184ef-46cf-4d8a-aada-bc1185b1cc03): H M REVENUE & CUSTOMS
- [project\_10333 - Teaching Assistant \(TA\) CPD and Specialist Skills](/contracts/ocds-b5fd17-f3ed85e7-206c-467a-888f-ca954c32cb61): Department for Education
- [Working Lives of Teachers and Leaders 2027-2031 con\_31575](/contracts/ocds-b5fd17-9de1ace9-5edf-4526-9a5c-f5a15d6e702a): Department for Education

## Source

[View the original notice on Contracts Finder](https://www.contractsfinder.service.gov.uk/Notice/75f3f6c3-134a-4cd9-b483-77bfd9a42a15-123566)