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This guidance provides an overview of the topic of partial exemption. Partial exemption is a core area for VAT purposes and one that a range of businesses may need to consider.

For an A to Z of key terms associated with partial exemption, see the A to Z of partial exemption guidance note.

For in-depth commentary on the legislation and case law on partial exemption, see De Voil Indirect Tax Service V3.460.

A video overview of partial exemption can be found below:

1. •

   Partial exemption (A)

2. •

   Partial exemption (B)

3. •

   Partial exemption (C)