Is the business non profit making or a public body?

The business will be a public body if it is:

• a government department
• a local authority
• a body that perform functions similar to those carried out by government departments or local authorities, acting for public purposes rather than for profit

The business will be non profit making for VAT purposes if it is a body (other than a public body) that:

• is not allowed to distribute, and does not distribute, any profit it makes
• applies any profits made from its supplies to the continuance or improvement of the facilities made available by means of the supplies and
• is managed and administered on a voluntary basis by persons who have no direct or indirect financial interest in its activities