Research and analysis

The treatment of non-recoverable VAT in transport appraisal

Investigates the treatment of non-recoverable VAT on scheme costs in appraisal.

• From: Department for Transport
• Published: 19 June 2018

Documents

The treatment of non-recoverable VAT in appraisal

PDF, 887 KB, 19 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This report considers how non-recoverable VAT — that may hypothetically be charged on public sector bodies’ expenditure — should be treated in economic appraisal. The report provides recommendations for transport appraisal practice.

Published 19 June 2018