»Ê¹ÚÌåÓýapp

Special constables are generally volunteer members of a police force. »Ê¹ÚÌåÓýappy are part of the police authority and so any VAT incurred on their costs is recoverable under section 33 (see VATGPB4000).

A limited number of forces are permitted to reimburse certain authorised and verifiable expenses incurred by individual officers. »Ê¹ÚÌåÓýappse payments are outside the scope of VAT.