Removal of abandoned vehicles Non Business OS Cycle training Business SR Sale of road safety leaflet Business ZR Sale of motorbike/pedal cycle helmets: adults/children if comply with specific standards Business ZR Education - Catering Meals supplied to pupils/students at or below cost (by local authority) Non Business OS Meals supplied to non students Business SR provided to non local authority establishments Business SR Vending machine sales - non school Business SR Vending machine sales on school premises to pupils at or below cost Non Business OS Education - Uniforms & Clothing Adults' clothing & sportswear Business SR Children’s clothing & sportswear - see PN714 for reqs Business ZR School uniform - if within measurements in PN 714 or meet reqs in para 6.1 Business ZR School uniform - otherwise Business SR Education - Courses & Educational course fees (e.g. adult education) Business EX Examination fees - supply is to pupil Business EX Recreational courses Non Business OS School (pupils) Non Business OS Training courses by authority or other public body Business EX Training courses by non-profit making body (eg charity) Business EX Training courses by commercial profit-seeking entity Business SR Sale of goods & services to pupils in local authority schools (when closely related to education) Non Business OS
Education - Sales Sale of goods & services icw vocational/other education (closely related to training/education) Business EX Sale of Business ZR Sale of sports equipment Business SR Sale of students' work (if sold at no more than cost of materials) Non Business OS Education - Misc. Commission on school photographs - headteacher employee of authority Business SR Commission on school photographs - headteacher agent of governors Not Applicable NA Environment Drain clearance: private individuals Business SR Emptying cesspits: commercial (if industrial user as defined in PN701/16) Business SR Emptying cesspits: domestic (or commercial but non industrial user) Business ZR Making good builders' debris (if road hazard and notice served but not complied with) Non Business OS Sewer connections - first connection of existing dwelling or non-res converted to residential Business SR Skip licence - on street Non Business OS Supervision fees for inspection of roads/sewers Non Business OS Private repairs - owner agrees to works Business SR Private sewer repairs - default works without agreement of landowner Non Business OS Public sewer repairs (on private land) Business SR Pest control - no specific charge Non Business OS Pest control - charge made Business SR Pest control - costs recovered icw non compliance with statutory notice Non Business OS Removal of dead animals - charge made and special legal regime Non Business OS Meat handling, weighing & ripening services Business SR
Food hygiene certificate courses Business EX Trading standards - licence fees Non Business OS Use of public conveniences Non Business OS Sales from machines in public conveniences (NB women's sanitary products reduced rate) Business RR Portaloo hire charges Business SR Environment - Local Weights & Measures Authority Verification under Weights & Measures Act 1985 (transitional provisions) Non Business OS Verification under Measuring Instruments Directive (MID) 2004/22 EC (various regulations) Business SR Re-verification after adjustment under MID 2004/22 EC Directive 90/384 (SI 2000 No. 3236) Non Business OS Verification under Non-Automatic Weighing Instruments Directive (NAWI) Business SR Verification under Measuring Instruments (EEC Requirements) Regulations 1988 (MIR) Non Business OS Highways Carriageway reinstatement - if district council serves notice on county council Non Business OS Carriageway reinstatement - if district council wins tender to undertake work Business SR Carriageway reinstatement: specified by utility company Business SR Erection of directional signs - if acting as highways authority and complies with SI 1994/1519 Non Business OS Supply and street name plates Non Business OS Erecting banners/flags Business SR Lamping dangerous structures Non Business OS New private road construction - commercial Business SR New private road construction - dwellings (if simultaneous or within z/r time limits) Business ZR
Private street works - statutory obligation Non Business OS Private street works - owners' request Business SR Reinstatement charge - insurance company (council property) Non Business OS Reinstatement charge - individual (if council property) Non Business OS Supply of tarmac Business SR Dropped kerbs/carriageway crossings - notice issued or at owner's request Non Business OS Dropped crossings - local authority advises owner work needed and works pre-notice Business SR Works in default – at occupiers request Business SR Works in default – by statutory obligation Non Business OS Housing - Fees & Charges Damage cost - charged to tenant while still in residence Business SR Damage cost - charged to tenant after has vacated Non Business OS Damage cost - third party Non Business OS Laundry charges Business SR Recovery of bed & breakfast costs Non Business OS Water rate collection commission Business SR Housing - Land & Rents Commercial rents Business EX Council house rents Non Business OS Garage - in proximity to flat/house rented by same local authority landlord to same tenant Non Business OS Garage rents - to tenant/leaseholder not meeting above conditions/any freeholder and other Business SR
Housing - Misc. Insurances Business EX Overpayment of housing benefit Non Business OS Rechargeable works Variable Works in default - statutory notice and owner refuses to comply Non Business OS Works in default – owner agrees to comply Business SR Land & Property - General Allotment rents Non Business OS Letting of market pitches - on street Non Business OS Letting of market pitches - off street Business EX Letting of market pitches - off street (with option to tax in place) Business SR Hire of market stalls (components of the stall such as trestles, metal frames, awning, "table-top" etc) Business SR Holiday accommodation huts Business SR Letting of seasonal pitches for caravans (not principle residence) Business SR Facilities for mooring of residential houseboat (no option-to-tax) Business EX Commercial rents Business EX Protected buildings - approved alterations Business ZR Protected buildings - repair Business SR Sale of bare land Business EX Supplies of land subject to the option to tax Business SR Land & Property - Smallholdings Authority Smallholding let for smallholding purpose (Smallholdings (Selection of Tenants) Regulations 1970) Non Business OS Smallholding let for purpose other than smallholding (Agriculture Act 1970, Section 49(1)) Business EX Smallholding let for purpose other than smallholding (Agriculture Act 1970, Section 49(1)) with option to tax Business SR
Sale of old - books (printed) Business ZR Sale of old stock - records, tapes, DVDs, CDs Business SR Talking books Business SR Libraries - Misc. Disposals of equipment (where chargeable) Business SR Photocopies Business SR Misc. Receipts - Fees & Charges Admission fees to lectures Business EX Catering facilities Business SR Compensation Non Business OS Damage cost Non Business OS Dogs found and taken to kennels - statutory fine (currently £25) Non Business OS Dogs and taken to kennels - administration fee/collection cost Non Business OS Dogs found and taken to kennels - kennel fee Non Business OS Donations Non Business OS Filming rights no defined area e.g. street estates Business SR Filming rights - site rental e.g. depots/school halls Business EX Lease cars - employee contributions Non Business OS MOT tests (if not above stat. fee) Non Business OS Hire of equipment Business SR Hire of space on notice board Business SR Photocopying charges Business SR Private telephone calls Business SR Telephone box income Business SR Misc. Receipts - Sales Bar receipts Business SR Drinks machine takings Business SR
Domiciliary laundry services Non Business OS Meals - residents (if part of package of care) Non Business OS Meals - staff Business SR Meals - visitors Business SR Occupational therapy products - where retained by patient Non Business OS Occupational therapy products - otherwise Business SR Recreational holidays for elderly qualifying person (Chronically Sick and Disabled Persons Act 1970 s2(1)(c)(f)) Non Business OS Rental of telephone, TV, radio under Chronically Sick & Disabled Persons Act 1970 s2(1)(b) Non Business OS Sale of personal effects Non Business OS Services supplied to staff in residential establishments Business SR Social Services - Mental Health Persons in need of residential care (contribution can be required) Non Business OS Day centres Non Business OS