The conditions for exemption are explained in chapter 6 question 2.

The conditions for exemption are the same as those applying to exempt fund managers.

The conditions for exemption are defined as when the activities are marginal, localised and restricted.

I therefore think that Article 8, which provides for an extension of the conditions for exemption, creates excessive discretionary powers.

In these circumstances, the business is making an exempt supply of health services (provided, of course, the services meet the conditions for exemption under section 2.3 above).

If your event meets the conditions for exemption, then the following income from the event will be exempt from VAT:

Many events that individuals take part in to raise funds for charity will not meet the conditions for exemption - for example, a commercially organised sports event such as a marathon or triathlon.

Where the self-supply meets the conditions for exemption, it is your input fuel (if it is a taxable commodity) rather than your electrical output consumed that is liable to CCL.

It is worth remembering that the petitioners have fulfilled the conditions for exemption, laid down in Directive 83/182/EEC, from, in particular, turnover tax, excise duty and other consumption tax, in respect of temporary imports from another Member State of motor-driven road vehicles.

As indicated in paragraph 7.1 above, one of the conditions for exemption is that the supplier and each other person, who may be the generator of any CHP electricity, have notified us and Ofgem or NIAUR in writing that those conditions can be met.