It ends on the day before the start of your next partial exemption tax year.

Therefore it will have only one partial exemption method for the whole group.

The impact of partial exemption on some specific business situations is also explained.

This is called your registration period for partial exemption purposes.

You can find further information in Notice 706 Partial exemption.

The alternative calculation cannot be used if a partial exemption method was already in place.

You can then make any further apportionment for partial exemption purposes.

Notice 706 Partial exemption tells you more about this.

More information on this can be found in Notice 706 Partial exemption.

The ability to recover this input tax will be determined under the partial exemption rules.

An annual adjustment is a calculation carried out at the end of a longer period, usually your partial exemption tax year.

The tests have been introduced to save the need for partial exemption calculations in these circumstances.

There are two types of partial exemption method that you can use:

However, there is no need to carry out in-year partial exemption calculations.

You will find more about this in paragraph 3.3 above and Notice 706 Partial exemption.

At the end of the tax year the partial exemption calculation is recalculated using annual figures.

You will have to adopt a partial exemption method to apportion your input tax.

For more information on this see Notice 706 Partial Exemption.

I have also been asked whether it would be possible to make partial exemption orders under section 48(1) of the Shops Act.

Partial exemption methods deal only with input tax.

You will have to use a partial exemption method to work out how much input tax you can recover.

The points to remember for partial exemption purposes are:

City officials maintain that the rules must be applied because the building still receives a partial exemption from municipal property taxes.

Since then, base commanders have asked three times for partial exemptions to the order and have been denied each time.

If you are new to partial exemption you may find the glossary of main terms in section 16 useful.