TCoE guidance

Memorandum of Terms of Occupation (MOTO) guidance
Grants & VAT with Scenarios
Retail Vouchers – VAT Treatment


HMRC guidance

Section 33E VAT Refund Scheme for NDPBs and Similar Bodies 


If you enjoyed our ‘Grants and VAT with Scenarios’ guidance and want to find out more about grants – the Cabinet Office Grants Centre of Excellence provides expert advice, guidance, products, toolkits and training to grant managers across government. You can reach them at