Corporation Tax Act 2010 section 984

Local authorities and local authority associations

Section 984 exempts United Kingdom local authorities and local authority associations from liability to corporation tax.

  • UK local authorities are completely exempt from corporation tax.
  • UK local authority associations are also completely exempt from corporation tax.
  • The definitions of "local authority" and "local authority association" are found in sections 1130 and 1131 of the Corporation Tax Act 2010 respectively.
  • This is a blanket exemption — there are no conditions to meet or thresholds to satisfy.

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