The Grant is not consideration for any taxable supply for VAT purposes. If VAT is held to be chargeable in respect of this Grant Agreement, all payments shall be deemed to be inclusive of VAT and DWP shall not be obliged to pay any additional amount by way of VAT. Please note, DWP will not provide  individual advice on VAT, organisations will need to seek their own advice. See also HMRC for information on VAT. A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT can be found here.  What you’ll get You’ll get an initial payment of £1,860. This includes: £360 per job placement for admin costs Kickstart gateways will get £360 for each job placement to contribute towards admin costs. You may have to pay £60 of VAT depending on your individual circumstances. Find out if your organisation needs to register to pay VAT. If you do not pay VAT £60 from the £360 payment must be added to the £1,500 paid to the employer to provide the young person with employability support. £1,500 per job placement for setup costs and employability support This will be paid to you and you will need to pay this to the employer (as well as an extra £60 if you do not pay VAT). This funding should be spent on setup costs and supporting the young person to develop their employability skills. Employers can choose to get someone else to do this for them, such as a Kickstart gateway or a service provider. If they choose to do this they will have to agree how to share the £1,500. The employer should use this funding for: training and employability support (provided by the employer, Kickstart gateway or another provider) IT equipment and software uniform or Personal Protective Equipment