text:
Alaska – Ground Zero for Telehealth Innovation and Deployment
Alaska's telehealth program is marching forward on the back of a device affectionately known as the "turtle."
Otherwise known as Bosch Healthcare's ViTelCare T400 Home Health Monitor, the device – about the size of a small microwave oven – is drawing rave reviews from healthcare providers and their patients. About 130 "turtles" have been distributed to 60 sites by the Alaska Federal Healthcare Partnership (AFHCP), with plans to bring that number up to about 300 by the end of the year.
In development for more than seven years, the "turtle" securely transmits patient data – either automatically or manually – several times a day, and offers a touchscreen interface and audio-enabled health assessment questions.
"This is an amazing technology," said Samuel C. Johnson III, executive director of the AFHCP, a voluntary partnership of the state's federally funded healthcare agencies, spanning six regional tribal hospitals, 39 independent native health agencies and 203 tribal health centers and clinics. "It's simple, it's reasonably inexpensive … and it gives people the ability to manage their own healthcare," he said.
That's important, Johnson adds, in a state where people would just as often use a snowmobile, dogsled, boat or helicopter as a motor vehicle to get to a hospital. Add to that the fact that more than 10 percent of the population suffers from some sort of chronic condition, and the need for continuous care is vital.
"Sometimes we have no contact with a patient unless there's an episode, and by then it's too late to do anything except get them to a hospital," he said.
The nation's largest state in terms of area, Alaska offers a number of factors that make it a hotbed for telehealth projects. Its small population (a little more than 710,000) is spread out over a challenging landscape, ranging from the rocky coast and Aleutian Islands to Denali's rugged interior to the Arctic Circle. That population includes a significant number of military personal (45 percent of the state's population) and indigenous people – the former of which have benefitted greatly from telehealth programs, and the latter of which could.
(As further evidence of the state's influence on telehealth conversation, the American Telemedicine Association this month hosted its annual mid-year conference and exposition in Anchorage, drawing hundreds of healthcare executives and experts to a location normally thought to be on the fringes of the conference map. It also doesn't hurt that the ATA's vice president is Stewart Ferguson, CIO of the Alaska Native Tribal Health Consortium (ANTHC), which oversees much of the state's telehealth initiatives).
The ViTelCare T400 is one of two systems pioneered by Robert Bosch Healthcare, the Palo Alto, Calif.-based division of the international technology giant. Bosch has been working with the U.S. Department of Veterans Affairs for little more than a decade, first through the Health Buddy System and then the so-called "turtle." In Alaska, Bosch is partnering with Michigan-based Critical Signal Technologies, Inc., to deploy the "turtles" to AFHCP members.
"This is really an underserved rural population, one that could gain the most from the use of telehealth technology," said Melanie Schoenberger, a marketing specialist at Bosch, who pointed out that Bosch is the largest telehealth provider to the VA. "Providing them with the tools to manage their own health is very powerful – it's leading to some very impressive interventions. The cost is measured not just in (improved clinical outcomes) but a reduction in stress."
Tim Scheffel, medical director at the Dena'ina Health Clinic in Kenai, part of the Kenaitze Indian Tribes Health System, has been using the "turtle" for roughly four years, starting with an enrollment of six and now the largest clinic user of the devices.
"What we've found is that the patients that are using the monitors are more engaged in their care," he said. "Patients self-identify problems earlier, and it really provides a way for us to be more proactive in their management – and gets them involved as well."
"Patients have also indicated that they appreciate that there is somebody else monitoring them on a fairly continuous basis, receiving calls from the call center, which we've received positive feedback on as well," Scheffel added.
In making the case for the "turtle," Johnson cites one cardiac patient who'd been transported by helicopter to a hospital five times in one year, costing the system $22,000 per flight and spending a total of 53 days in the hospital. The patient, he said, suffered from a laundry list of chronic conditions – COPD, diabetes, hypertension, congestive heart failure and weight problems.
The patient was assigned a "turtle" three years ago.
"For over three years, he stayed out of the hospital and off the Medivac flight," Johnson said.
Scheffel said he sees similar results.
"Our team has been alerted to deteriorations in people's conditions that we may not have picked up on as early, and (we) were able to change their therapy and get them involved in other diagnostic tests," he said. "I can defiantly testify that, from a physician's perspective and having to work in some of the remoter areas of Alaska, it's tough to try and make the decision whether to Medivac someone out. If we can prevent that by picking up signs of stress at an earlier stage, then that's got to be a good thing."
Working alongside Johnson's AFHCP, the ANTHC administers the AFHCAN Telehealth Solutions program has recorded more than 100,000 telehealth encounters since its inception in 2001 – saving more than $6 million annually in travel and healthcare expenses. The AFHCP's Alaska Native Medical Center in Anchorage is the state's only Level II Trauma Center, receiving about 3,000 remote cases a year for telehealth consults, of which 20 percent are turned around in one hour and 75 percent are turned around in a day.
Aside from the home health monitoring program (of which the AFHCP's "turtles" play a large role), the state's telehealth initiatives include an extensive videoconferencing system. In addition, AFHCAN has lent its hardware, software and training expertise to other Indian Health Service projects in the lower 48 states, recently helped send 35 telemedicine carts to the Maldives, an island nation off the coast of India, and has seen its tConsult software used by the Canadian Space Agency.
"Alaskans can be proud that AFCHAN's cutting-edge telemedicine technology came out of our state," said Mandy Constantine, the organization's director of telehealth program development. "It was created to address unique issues that arise from being the biggest U.S. state, which is also 47th out of 50 states in road miles and 48th … in doctors-to-people ratio."
Johnson hopes to draw on the "turtle's" success to push for more telehealth projects in the state, including an ambitious plan to push clinic-based behavioral health services out to the field through a telebehavioral health solution. With reimbursement being the biggest impediment to physician adoption, he's looking at pilot projects in other parts of the country that have tried paying providers a set fee for each referred patient, or even creating an awards program.
"This technology isn't a cure for a bad patient, nor will it (entice) a physician who doesn't want to use it. We need to educate everyone about the benefits, and to find a little bit of reimbursement to help the providers move in this direction," Johnson said.
At the end of the day, he said, "communication is the key."
"Anytime you can touch a patient, help them along, motivate them to improve their health, that's what this is all about," Johnson said.


text:
Discussion in 'Show Your Collection' started by zincsaucier442, Aug 9, 2010.
^ David.
Buta ButaNoHana Dino Dinosaur Kulindadromeus
Buta, ButaNoHana, Beacon, Return of Ultraman, micro, GID Glow-in-the-dark
If only we COULD grow them by the acre-full! Excellent!
Me, on June20th, 2011:
Ha ha!
^^ Looks like me after a night on the town.
I still think of this fella as the Kaiju version of Sonic the Hedgehog.
Yeah, I'm made of resin...
You wanna make something of it?
Tokay Shempuvian
Sometimes I like to take pictures of my toys for use as avatars, so when I type something it looks like they're saying whatever I'm typing. Also, what's up with people here that don't even have an avatar? Y'all ain't livin' right.
Separate names with a comma.

subset: commoncrawl


text:
Court Records - County Clerk Edit
Find access to public records including probate cases, criminal cases, civil cases, marriage records, birth and death records, and more from the Fayette County Clerk.
Physical Address:
Fayette County Clerk 246 W. Colorado Street
Contact: P: 979.968.3251 F: 979.968.8531
Property Records - Property Assessor Edit
Find information on property valuations and taxes in Fayette County.
Physical Address:
Fayette County Assessor 151 North Washington St., Room 107 La Grange, Texas 78945
Contact: P: 979.968.3164 F: 979.968.5840
County Public Records - Fayette County Official Website Edit
Find information on cities and communities, the courthouse, officials and services, and more for Fayette County, Texas
Property Records - Property Records Edit
Free search for property data in Fayette County. Search by name, address or tax year.
Public Resources - County Directory Edit
Directory of officials and departments of Fayette County.


text:
* Home * Food * Community * The daily life of a Bruce County woman living on 50 acres just beyond the entranceway to Bruce Peninsula, with her husband, Rob (aka The "Crabby Cabbie"), along with their four Australian Shepherds, Portia, Buddy, Mazda & Bentley, and 2 Rescue Cats, Paisley and Davidson.
Thursday, 22 May 2014
Done With That
By the time Rob collected me back from the Hospital at 10:30 am, after being there since 8 am, I was ready to come home and go back to bed.
I slept this afternoon, got up at 2:30 pm, showered and got ready to go attend the 2014 Town of South Bruce Peninsula Volunteer Awards. It was a lovely evening, I had just wished I could have felt better to enjoy it more.
I am still stuffed up and can not hear out of my ears. Needless to say I am ready for my bed AGAIN, and will have to recap my day with photos tomorrow, as at the moment my head feels like it might come detached from my shoulders.
I hate to admit this however since I have spend the last few days in bed, my bed was not made until today before I crawled back into it. It really felt good crawling into a "made bed", and I do not know how I could stand it unmade for that long, other then I had been too sick to really care.
I am now concerned Rob is getting what I have, since he is freezing cold one moment, and burning up the next. Praying it does not last as long with him should it set in with him.
Thank goodness Rob was home with me today, or otherwise I would not have managed the dogs by myself if he hadn't done it all for me today. Thanks Honey.
On that note it is Good-night, Just North of Wiarton & South of the Checkerboard.
7 comments:
I know it's rotten ,but it's over with...sleep well.ReplyDelete
Jane x
I was under heavy anesthetics during mine . Glad that part is over now for you though now lets just hope you over get this rotten cold thing soon !ReplyDelete
Well, since you had it, it's inevitable that Rob will get the cold too.ReplyDelete
Keeping fingers crossed for some good results after all this torture...ReplyDelete
Oh so sad about Rob I gave it to My Hero too some things you don't want to share. Take care the hard part is over now. Hug BReplyDelete
Sorry to hear you are under the weather, Cindy. My allergies have been h-e-double-toothpicks this year. Ugh. Sending good health vibes. *hugs*ReplyDelete
I have yet to have that "awesome" experience but I'm sure my day will come:( I've had a few sleepless nights however and can better understand what that's like. HORRIBLE!! Feel better soon!ReplyDelete
How nice of you to drop around to have a wee visit with me to see what I have been up to from time to time. I look forward to your comments as they add much brightness to my each and every day to know there are such wonderful people out there.


text:
Customers rate their 3PLs – eft's new twist on North American 3PL Awards
eft recognises year on year those 3PLs that deliver consistent excellence in contract logistics operations for their customers. Voting closes soon!
This year, in an effort to provide even more valuable customer feedback for the industry, manufacturers and retailers will be rating the services of their providers according to five metrics.This is will be in addition to the 'popular' vote that eft conducts year on year.
Customer voting will close the 12th of March with full results announced at the 2015 3PL Summit, Chicago, June 16-18.
If you are a shipper (manufaturer/retailer) we invite you to nominate and rate 3PLs here.
The five metrics used to rate their 3PL are:
- Innovation / New ideas and solutions – The degree to which the 3PL you're working with proactively provides your organization with innovation, new ideas and new solutions to tackle the challenges you're facing
- Leadership/Management & Relationship Development – The level of dedication the senior leadership team of your 3PL has towards developing the business relationship with your organization and working to understand the nature of your business
- Reliability – The reliability of the service provided by your 3PL including on-time delivery, security, comprehensiveness of distribution network, ability to accommodate requests, etc.
- Customer Service & Speed of response to queries and problems – The degree to which your 3PL is accessible, helpful and effective in helping tackle business queries, service emergencies and problems that crop up
- Value for money – Whether you think the 3PL you are using provides you with the service-level you expect at the appropriate price-level
If you're a logistics provider and would like to push your customers to nominate and rate your company, please find all the information here.
For more information, visit the 3PL Awards 2015 website.
Or contact Magali Mathieu – email@example.com - +442074224327


text:
The comfort control for Deutz-Fahr, Same and Lamborghini vineyard tractors which was developed by BÄHR WEINBAUTECHNIK is now available. The comfort shift controls the vineyard tractor conveniently using a joystick.
Save time and labour. Now control the vineyard tractor comfortably by joystick!
Slideshow about the comfort control
The comfort control is compatible with Deutz-Fahr, Same and Lamborghini vineyard tractors
Video: Deutz-Fahr Agroplus 420 with comfort control, rotary hoe and other accessories
Further accessories for Deutz-Fahr Agroplus 420 from BÄHR WEINBAUTECHNIK: Front weight, top link holder, revised hydraulic connections, toolbox with hose holder, exclusive exhaust, tulip steering wheel and comfort seat and attachment devices specially developed for viticulture, such as rotary hoe, finger hoe and other combination devices.
Deutz-Fahr has always been one of the worldwide leading manufacturers of specialist tractors. The Deutz-Fahr Agroplus 420 vineyard tractor is characterised by sleek design, manoeuvrability and versatility. The perfect tractor to deal with all your orchard and vineyard requirements.


text:
Whittle, Matthew (2014) 'The hollow shell of nationality': Competing nationalisms and the emergence of dictatorship in David Caute's At Fever Pitch. In: Writing Difference: Nationalism, Literature and Identity. Atlantic Books, New Delhi, pp. 189-210. ISBN 978-81-269-1938-3. (KAR id:63716)
Author's Accepted Manuscript
Language: English
Download (246kB)
|Official URL
In its depiction of the hijacking of the African nationalist movement by a self-serving African middle-class, David Caute's At Fever Pitch (1959) disrupts unilinear conceptions of British literature of decolonisation and complicates contemporary postcolonial debates around nationalist ideology and practice. Synchronic and diachronic accounts of British literature and the end of Empire have tended to focus on a shared preoccupation with imperial retrenchment (Taylor 1993, Sinfield 1997: 2004, Esty 2004), while the re-emergence of regionalism and state control in developing countries since decolonisation has led many postcolonial critics to view nationalism, as Laura Chrisman holds, as 'inherently dominatory, absolutist, essentialist and destructive' (2004: 183). In At Fever Pitch, however, Caute foregrounds the complex transition to independence in Africa and depicts the emergence of a totalitarian form of nationalism as a legacy of British colonial rule.
|Item Type:
|Book section
|Uncontrolled keywords:
|African decolonisation, end of empire, Frantz Fanon, David Caute
P Language and Literature
P Language and Literature > PR English literature
Faculties > Humanities > School of English
Faculties > Humanities > School of English > Centre for Colonial and Postcolonial Research
|Depositing User:
|Matthew Whittle
|Date Deposited:
|03 Oct 2017 14:51 UTC
|Last Modified:
|06 May 2020 03:16 UTC
|Resource URI:
|https://kar.kent.ac.uk/id/eprint/63716 (The current URI for this page, for reference purposes)
|Whittle, Matthew:
- Export to:
- RefWorks
- EPrints3 XML
- BibTeX
- Depositors only (login required):


text:
Russia and Greece are to sign a memorandum of cooperation on laying a new pipeline in the Turkish Stream project which will deliver Russian gas to Europe via Greece, according to the Greek Energy Minister Panagiotis Lafazanis.
The memorandum is expected to be signed in the next few days, Lafazanis said in an interview, adding that the pipeline would be not only a route between Greece and Russia but would as well be very important for Europe, RT reported.
"The visit of the government delegation, the meeting of Tsipras and Putin open the way for the pipeline which will begin at the border with Turkey and end at the border with Macedonia in the direction of Central Europe. This pipeline is extremely important for energy security and cooperation in Europe," he noted.
The minister said Athens expected to "receive significant financial dividends for the pipeline's operations," and that the pipeline will bring "important profits to Greece, first of all, cheaper gas." Russian gas currently covers 66 percent of Greece's energy needs.
The Turkish Stream gas pipeline could help Greece become one of the main energy hubs in Europe, Russian President Vladimir Putin said last week during his meeting with the Greek delegation. Athens could earn hundreds of millions of euro through gas transit annually if it joins the Turkish Stream pipeline project, he added.
The Russian President also stressed that Greece could use revenues from potential joint projects with Russia to pay off its debt to international creditors.
Prime Minister Alexis Tsipras, who was in Moscow on Wednesday, voiced his interest in the project as he sees it as a way to boost jobs and investment in the country.


text:
With the sun shining on the glistening waters of Port Gardner Bay and the smell of saltwater commingling with the muted cry of seagulls in the air, the appeal of Everett's waterfront was on display at the May 17 groundbreaking ceremony for Port Gardner Wharf.
More than 250 people attended the event for the $400 million, public-private redevelopment project by the Port of Everett and Chicago-based Maritime Trust Co.
Years in the making, the three-phase project on 65 acres of port land will create 660 condominium units; thousands of square feet of office, retail and maritime service space; and 18 acres of public waterfront access in the form of walkways, parks and a plaza.
When built out, the project is expected to create more than 4,100 direct and indirect jobs in the area, according to officials, with $105.6 million in direct payroll and $142.5 million in total income generated in Snohomish County. It also is expected to generate more than $14 million annually in tax revenue for the city, county, state and other special-use districts.
The first phase now getting under way will include 159 condos along with shops, 15,000-square-feet of office space and an area for marine tradesmen with 15,000 square feet of marina-based retail.
According to Maritime Trust, 135 reservations already have been taken for condo units in Phase 1, with prices ranging from $400,000 to $1 million.
Maritime Trust President Bert Meers said the project's on-site sales office has just opened in the port's former banquet and conference center on the waterfront, and his company will be contacting people on the reservation list within the next month to convert those reservations into contracts.
Phase 1 is scheduled for completion in early 2009, with Phase 2 expected to begin next summer and Phase 3 expected to begin in winter 2009, according to Maritime Trust.
Snohomish County Herald Business Journal


text:
We are currently working on a new project based off of this game, follow our development on Discord.
A puzzle based 2.5D platformer created over two and a half days at MisJam 2018. The premise was based off of the theme "Where there's a will there's a way". Take control of a robot with a damaged power cell that is able to reconfigure itself to complete puzzles and levels. I was responsible for all 3D assets which were modeled with 3DS Max and rendered with Marmoset Toolbag. Game built using Unity.


text:
Category Archives: Clothes
Ensoband: The Most Minimal Wallet – Discount Code
Minimalist wallets are all the rage these days. Here's a listing of "the 50 best". But even the most minimal wallets are bulky and excessive.
Think about it, the purpose of a wallet is to securely hold your credit cards, IDs, bank cards, and cash. Why do you need a "billfold" for that? Cards don't need […]
Peaceful Protest American Flag T-Shirt #blacklivesmatter
The Peaceful Protest US Flag T-shirt shows your love for the United States of America and the right of the people to protest what they believe is wrong. Resist tyranny, resist hate, resist discrimination. Show your strength. Show that peaceful protest is stronger than violence.
Available in multiple colors and sizes (men, women, and youth).
Front Image […]
Earn Your Sleep Barbell T-Shirt
This is the perfect t-shirt for all of you hard asses who crush it at the gym. It's also perfect for regular people who like cool shirts. But it's really great for all you CrossFit maniacs, UFC fans, American Ninja Warriors, Spartan Racers, and Tough Mudders.
There are also options for the ladies. They crush it too, you […]
Sexy Pokémon Go Halloween Costumes For the Ladies
It's never too early to start thinking about Halloween. And given the Pokémon Go craze this summer (see video below of a Pokémon stampede in Central Park), I think we know what we're going to see at every Halloween party come October 31. The sexy Pokémon Female Pikachu Costume.
So, ladies, get your sexy Pokémon Pikachu Costume now before […]
How to Remove Deodorant Stains and Build-up from T-shirt Armpits with Deo-Go
You've probably struggled with trying to figure out how to remove deodorant or anti-perspirant stains, and worse yet, caked-on build-up from the arm pits of your t-shirts. It's a huge problem that has only a few mediocre solutions. But I found a solution that really works – Deo-Go.
I've tried the DIY hacks that use vinegar […]
Kick of the Week: Chuck Taylor All Star II OX Casual by Converse
You can't go wrong with a timeless sneaker like the Chuck Taylor All Star by Converse. This week's Kick of The Week is a retake on the old classic.
This shoe transcends time and style but most of us know – Chuck Taylors are notorious for not having much arch support. The All Star II […]


text:
With continuing feeding/appetite problems and a feeding tube looming in Eli's near future, Eric and I have become determined to exhaust all options before giving in to the GI doctor placing a feeding tube through Eli's nose into his tummy. As we were laying in bed talking the other night we thought of a naturopathic doctor that several people we know have been to. His approach is decidedly "off the beaten path," to put it euphemistically, but from everything we've heard he knows what he's doing and always meets with success. We figured we'd give it a try. It can't hurt, and it might just help.
I called yesterday morning just to ask a few questions, and they happened to have a cancellation for that very afternoon. I really loved the office staff, and the doctor was very kind and very knowledgeable. I won't even go into his methods, because they're too hard to describe and I have no idea what I'm talking about, but at the end of the visit he knew what was wrong and knew how to fix it. He handed us these two bottles of therapeutic supplements, gave us instructions on mixing and dosing, and sent us on our merry way. And supposedly in a few days we'll begin to see improvement in Eli's growth, appetite, and reflux.
I am very hopeful, although I'm trying to take it all with a grain of salt, because I honestly don't know the best approach with Eli's health. I do know, however, that traditional medicine has left us with a feeding aversion and little to no growth, so trying out alternative medicine can't hurt anything, for sure! I also know that we have prayed so diligently for wisdom and guidance as to the best way to treat Eli, and the Lord will choose to bring him through this is His time. We'll just keep on trying our best and waiting on the Lord, who is loving, good, and wise.
We are definitely praying that this new approach works, because we still don't feel at peace about a feeding tube. However, we do know that it is crucial that Eli start eating and growing soon, so if this approach does not work, the feeding tube is the way to go. And we're okay with that- we just want what is best for our little boy! Still... I'll say one more time that we're praying that this new approach works! Please join us!
Tomorrow we're going to have a "modified barium swallow" done for Eli to make sure that he's not aspirating anything into his lungs when he eats, which could potentially contribute to his feeding aversion. I am eager to rule this out, but I'm also eager to keep my son healthy during cold/RSV season, so we're praying so hard that Eli doesn't catch any germs during our time in the outpatient radiology department at the hospital tomorrow! He's already fighting a cold, so we don't want to compound the problem at all.
Friday we're going back to see the oral therapist, who will continue to help Eli overcome his aversion. Ah, the journeys I make with this kid. I've got the layout to every hospital building in Dallas memorized by now! But he is so worth it!
Thank you for your prayers for our little guy! I can't wait until he's old enough to understand when I tell him about the power of prayer carrying him through. He will thank you someday, I know. And until then, please accept the heartfelt gratitude of his mommy, who treasures the prayers of her dear family and friends on behalf of her precious son.
Masks and Shirts
2 days ago


text:
Mt Albert Grammar School's zone has changed – cutting out the Unitec land where the Government plans to build a new town of up to 4000 homes.
The Ministry of Education has approved the school's application to amend its zone and the change takes effect from this month, pulling the western boundary back to Carrington Rd.
It follows a move along the same path by Gladstone Primary late last year, with ministry executives saying they are confident existing surrounding schools to the west can cope with the flow from the Unitec land.
As with Gladstone, the step will have no impact on families because, at the moment, children are not living there.
However, with work expected to begin on the first homes around this time next year, it was important for MAGS to make sure it was not swamped by a sudden influx of offspring from a huge new subdivision.
It is already the second largest secondary school in the country, with a present roll of just over 3000 students. To hold numbers, the school has cut back on out-of-zoners, now allowing only siblings of existing pupils – meaning all students, except for those boarding or from overseas, will soon be in-zone.
That will have a steadying influence on the roll growth, though in-zone enrolments are continuing to climb as city planners push the emphasis on high-density housing.
However, a big jump in out-of-zoners may be just around the corner.
The planned new Farm Experience Centre on the school grounds – designed to cater for 500 students seeking primary industries careers – is expected to be open in 2021 or 2022 and is certain to push the roll towards 3500 within five or six years.
The ministry supports the primary industries initiative and, in broad terms, has apparently accepted that a special arrangement is needed to allow out-of-zone students to attend the farm teaching centre.
At the moment, around 150 students follow primary industries courses at MAGS and the expectation is that number will be boosted by perhaps 350 new students coming from across Auckland and elsewhere once the centre is open.
A ministry spokesperson told Mt Albert Inc today: "We are continuing to work with Mt Albert Grammar to ensure that the special programme will meet legislative requirements. This work is ongoing and is aligned to the development of the primary industries teaching centre."
Bruce Morris
Earlier stories:
Progress report on the farm centre


text:
Course summary
Book Course
Diploma in Home Improvement – DYI
A lot of people just don't have the time to do it themselves, so they seek the help of a qualified and professional service provider. If you enjoy decorating, and home improvement, then why not become a home improvement professional? Choosing this Diploma in Home Improvement – DYI course means you will have a professional and accredited qualification, which will help you to establish your own home improvement or interior design business.
This course is ideally suited to anyone who hopes to work in the interior design or home decoration industry, whether you hope to join an established company, or if you wish to establish yourself as a freelance interior designer. In addition, if you are planning to refurbish your own home, this course would be extremely helpful, and is full of great tips.
Entry Requirements:
Learners should be age 16 or over, and must have a basic understanding of Maths, English, and ICT.
Successful learners will be awarded a Diploma in Home Improvement – DYI.
Course Objectives:
Course Benefits:
Course Units:
Course Description:
This online training course is comprehensive and designed to cover the topics listed under the curriculum.
Course Access Duration:
This course is delivered through a system that you will have access to 24 hours a day, 7 days a week for 365 days (12 months). As this is an online course, you have no set timetable and can study at your own pace. Move through the modules as fast or slow as you wish, and return to previous sections at any point.
Method of Assessment:
At the end of the course learners will also take an online multiple choice questions assessment test. This online multiple choice questions test is marked automatically so you will receive an instant grade and know whether you have passed the course.
We believe that it should be easy for you to find and compare training courses.
Our Customer Outreach Award is presented to trusted providers who are excellent at responding to enquiries, making your search quicker, more efficient and easier, too.
Now £49
Was £199
What job can I get with this diploma?
Typical duties include:
What other jobs can I get with this diploma?
Global Edulink is an established provider for professional skills training in the United Kingdom. Courses are designed for a wide audience of professionals seeking A-Level training in education, IT, security, English language and office administration. Global Edulink training courses focus on...


text:
Guidance in relation to part 67-75 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 in relation to Land Transaction Tax interpretation provisions.
Help us improve this guidance
LTTA/1010 Meaning of major interest
(section 68)
A major interest in land is:
- an estate in fee simple absolute (a freehold interest), or
- a term of years absolute (a leasehold interest)
whether in law or in equity.
For the purposes of the LTT higher rates, paragraph 29 of Schedule 5 clarifies that the transfer of beneficial interests (for example undivided shares) arising under a trust in a residential property will be treated in the same way as a transfer of a major interest, where the seller of the beneficial interest was:
- immediately prior to the transaction, deemed to own the major interest in the dwelling, and
- immediately after the transaction the buyer is deemed to own the major interest.
LTTA/1020 Meaning of subject-matter and main subject-matter
(section 69)
The subject-matter of a transaction means the chargeable interest acquired in the land transaction (the 'main subject-matter') including any interest or right appurtenant* or pertaining to it that is acquired with it (relating to the main subject-matter).
* 'Appurtenant' means any right or restriction which goes with that property, such as an easement to gain access across adjoining land owned by another, or a covenant i.e. agreement to refrain from an activity for the benefit of the adjoining land.
For example, the transfer of a freehold and the transfer or creation or variation of a related right of way is chargeable as one transaction rather than 2 as the right of way is part of the same subject-matter.
In most cases the transaction will include a single registered title for the property and land. In some cases, a transaction may contain several registered titles for what, is in effect, a single property, made up of a property and its land.
The consequences of selling a property and its land as a single transaction, made up of several registered titles is that there are in effect several chargeable interests that as a general rule would be considered as linked transactions. The WRA would expect the tax treatment to match the treatment that would apply had a single registered title covering the same property and land been the subject of the transaction. Therefore one would not expect a tax advantage to arise from dividing a property and its land into separate titles if those titles form part of a single transaction or series of linked transactions.
LTTA/1030 Meaning of market value
(section 70)
Market value for LTT is determined in the same way as for the purposes of sections 272 to 274 of the Taxation of Chargeable Gains Act 1992.
Where the consideration for a land transaction is satisfied by the transfer of an asset, services or other non-monetary consideration, the market value of that asset etc. will be the price which the asset etc. might reasonably be expected to have cost in the open market. This is the case even where consideration is given.
The market value of an asset etc. does not normally include Value Added Tax (VAT) even if VAT is chargeable on the transfer of the asset etc. This is because market value is based on a hypothetical transaction, not on the actual transaction. However, there are in LTT a number of circumstances where the amount of VAT actually paid, or notionally payable, by the taxpayer on the transaction must be added to the market value established. These rules apply in relation to the calculation of chargeable consideration for:
- exchanges
- carrying out of works, and
- the provision of services.
Where the amount of the chargeable consideration needs to be established using a market valuation it is the buyer's responsibility to provide it and the WRA will not prepare, or agree before a return is made, valuations for a taxpayer.
The valuation of assets etc. can be a complex matter requiring professional qualifications. In taking reasonable care in filing their tax return, a taxpayer may want to consider obtaining a valuation from a person competent to do so and who has been instructed to provide a valuation for the purpose of the tax legislation. If a tax return contains errors relating to valuation, a failure to instruct an appropriately qualified valuer may be relevant to assessing whether there should be a penalty and the type of penalty. Appropriate evidence of the valuation should be retained. Where the WRA needs to establish a valuation, or wishes to check a taxpayer's valuation, it will employ a professional valuer.
LTTA/1040 Meaning of effective date of transaction
(section 71)
The effective date of a transaction determines when a liability to LTT arises. It also determines when the filing obligations arise.
The general rule is that, except as otherwise provided, the effective date of a land transaction is when that land transaction is completed.
There are important exceptions to this general rule:
- substantial performance (LTTA/2150)
- options and rights of pre-emption (LTTA/2240)
- agreement to lease (LTTA/4100)
In cases where the taxpayer is entering into a lease that continued after a fixed term or a lease granted for an indefinite term (LTTA/4030) where the return asks the taxpayer to enter the effective date of the transaction, please use the day after the end of the period for which the lease is treated as continuing.
In cases where the taxpayer is entering into a rent reconsideration (LTTA/4090) where the return asks the taxpayer to enter the effective date of the transaction, please use the day after the day of the rent reconsideration.
LTTA/1050 Meaning of residential property
(section 72)
Residential property is defined as:
- a building, or part of a building, that is used or suitable for use as one or more dwellings, or is in the process of being constructed or adapted for such use
- land that is or forms part of the garden or grounds of such a building (including any building or structure on such land)
- an interest in or right over land that subsists, or is to subsist, for the benefit of such a building or such land.
For most taxpayers it should be obvious when they are acquiring residential property. For example a building that has been in use as a dwelling up until the point of sale, including the garden or grounds will clearly be residential property. A chargeable transaction is a residential property transaction and subject to the residential property LTT rates and bands where the property transferred consists entirely of an interest that is residential property.
Where the property transferred does not consist entirely of an interest in residential property then the non-residential property LTT rates and bands apply to that transaction.
In cases where a building contains a dwelling and something else (e.g. a shop with a flat above it), or where the dwelling has land that is not part of the garden or grounds (e.g. a farmhouse with farmland), the treatment will be that the building acquired is either itself a mixture of residential and non-residential property, or is part of a transaction that includes both residential and non-residential property, and therefore the interest is not solely of residential property and the non-residential LTT rates will apply to the transaction.
It is worth noting that, as explained in the higher rates section of the guidance, the acquisition of a non-residential property that includes a dwelling isn't chargeable to higher residential property LTT rates and bands. However this doesn't stop the dwelling part of that acquisition being subsequently taken into account as a dwelling when assessing how many dwellings a person holds for the purposes of the higher rates rules.
LTTA/1051 Is the building a dwelling?
The use (or suitability of use) of the property as a dwelling is to be assessed at the effective date of the transaction. If, at that date, the property is used as a dwelling or is suitable for use as a dwelling, then it is a dwelling. It is not necessary for the seller to be in occupation on the effective date of the transaction for the building to be used as a dwelling. The buyer's proposed future use of the building does not, of itself, determine the building's current use or suitability for a different future use.
To determine whether a building is a dwelling or suitable for use as it will be helpful to consider the physical configuration of the building. No single factor will determine whether a property is a dwelling; different factors must be taken into account. Indicative factors include:
- a toilet and washing facilities
- accommodation for both 'living' and sleeping
- a kitchen
Other factors include the property's treatment for the purposes of local government finance or status under planning laws, discussed later in this section.
Where an individual taxpayer acquires:
- residential property with more than one dwelling within its boundary, and
- where one of which is to replace their main residence or where they own no other dwellings,
higher rates may not apply to the transaction if certain conditions around principal and subsidiary dwellings are met.
See our guidance at LTTA/8080 for more information on subsidiary dwellings.
Treatment for purposes of local government finance and status under planning laws
In considering the use (and suitability for use) of a building, it can be helpful to have regard to the building's treatment for the purposes of local government finance and its status under the planning laws.
A building will often be subject to Council Tax or Non-Domestic Rates (or in some cases both) depending on whether or not the building is being used or is suitable for use for residential or business purposes. The general assumption is that the actual use of a building will follow the permitted use of the building.
For example, if an entire building is being used at the effective date of the transaction as an office, then it is likely that Non-Domestic Rates (NDR) are being paid and the building is permitted to be used as an office. In the event that the building is being used as an accountant's office but the building can only properly be used for residential purposes, then the building will still be treated as suitable for use as a dwelling, and the residential rates of LTT will apply.
If, in order to convert an office (or change its use) into a dwelling, appropriate permission from the relevant planning authority is required, then the absence of that permission at the effective date of the transaction would be a strong indicator that property is not suitable for use as a dwelling, even if little physical alteration would be required to make it habitable (for example an office located in a converted townhouse). As such the building would be a non-residential property.
That does not necessarily mean that the existence of appropriate permission, at the effective date of the transaction, to use a non-residential property as a dwelling means that the building is suitable for use as a dwelling. It will still be necessary to consider whether the building is physically suitable for use as a dwelling. If significant construction or adaption of the building would be required to make it suitable for use as a dwelling, then that is an indication that the building would not be suitable for use as a dwelling prior to the carrying out of that work. If, on the other hand, a dwelling house is unoccupied and is instead used temporarily by the seller to store goods (stock) for resale, then, assuming no change of use consent is required to continue to use the building as a dwelling in future, then this will be residential property. During the period that the building was being used as a temporary stock room, it is still subject to Council Tax rather than NDR and is only suitable for use as a dwelling.
Planning permission may not be required to home work or run a business from home, provided that the dwelling house remains a private residence first and business second (or in planning terms, provided that a business does not result in a material change of use of a property so that it is no longer a single dwelling house).
Therefore the fact that a business is carried on from a building does not prevent the building from either being used as a dwelling or suitable for use as a dwelling. For example converting a room into an office does not prevent the building from being residential property if the rest of the property is used as a dwelling or the building is suitable for use as a dwelling, because no permission would be required to continue to use the building as a dwelling. The building will be subject to Council Tax rather than NDR given its primary use is as a dwelling.
However, it should be noted that a building will be a dwelling if it is in the process of being constructed or adapted for use as a dwelling (see LTTA/1052).
Bed and breakfasts, guest houses and holiday lettings
Where a building has been used partly for residential purposes and partly for another purpose, its overall suitability for use as a dwelling will be influenced by the primary use to which the property may be put.
For example a building in use as a bed and breakfast or guest house will be a residential, mixed, or non-residential land transaction based on the facts in each case. The current use of the building, taking into consideration the planning permission requirements if there was to be a change of use to a dwelling, as well as whether the property is subject to Council Tax and/or NDR will be a strong indicator in these types of cases as to the suitable use of the property acquired. Therefore:
- if Non-Domestic Rates are payable and the rest of the property cannot or should not be used for domestic purposes, then the property is likely be considered to be non-residential
- if non-domestic rates and council tax are payable on the respective business and residential parts of the house, and permission would be required to convert the entire house into a dwelling house, then the property is likely to be considered to be of mixed use and the non-residential rates will apply
- if only council tax is paid, perhaps because the provision of bed and breakfast accommodation is secondary to the primary residential use (as would also potentially be the case of a home office) and the house should only be used as a dwelling house, then the property is likely to be considered to be suitable for use as a dwelling and will be residential property.
A property used as part of a furnished holiday letting business will be a residential property whether the property is assessed to Council Tax or NDR, as in most cases the building could be used as a single dwelling house without permission from the relevant local authority.
Specific cases
The legislation identifies certain properties that are to be treated as a dwelling and certain properties which are not to be treated as a dwelling (see the definition of non-residential property below).
Those which are treated as dwellings for LTT purposes are:
- residential accommodation for school pupils
- residential accommodation for students (other than halls of residence for students in further or higher education)
- residential accommodation for members of the armed forces
- an institution that is the sole or main residence of at least 90 per cent of its residents (and does not fall within any of the descriptions below of buildings not treated as dwellings below).
It should be noted that a dwelling acquired with the intention of letting to students is not residential accommodation for students (other than halls of residence). There must be some characteristic over and above the intended (or already existing) tenants to make a property one that is residential accommodation for students. The planning permissions for such a property will be important. For example, a block of flats may have a planning restriction that means that they may only be let to students.
Derelict properties and removal of fixtures and fittings
Finally a residential property that is no longer habitable as a dwelling, perhaps because it is derelict to such an extent that it is beyond a state of repair, would not be residential property, on the basis that the property is not suitable for use as a dwelling. However there is a clear distinction between a derelict building that is beyond a state of repair and therefore not suitable for use as a dwelling, and a dwelling that is in desperate need of modernisation, renovation or repair before it is habitable. In the latter cases if the building was used as a dwelling previously and permission to use as a dwelling continues to exist at the effective date of the transaction, then it will be a residential property. Whether a property is derelict beyond a state of repair is a question of fact, and should apply to only a small minority of buildings.
The removal of, for example, a bathroom suite or kitchen facilities before sale will not be regarded as making a building unsuitable for use as a dwelling. These are internal fittings and would not constitute infrastructure changes to the dwelling that would mean the building is no longer suitable for use as a dwelling. A new kitchen or bathroom suite could be fitted relatively quickly and cheaply and are common improvements to a dwelling. Likewise substantial repairs to the windows or the roof would also not make the building not suitable for use as a dwelling. Again, if Council Tax is payable on the property that will be indicative of the property being suitable for use as a dwelling.
LTTA/1052 Construction or adaption for use as a dwelling
It is an objective test as to whether a building is in the process of adaption or construction for use as a dwelling at the effective date. Intention alone would not be sufficient. For example, obtaining planning permission for a building would not necessarily change the status of the building, if work on the property in line with the planning permission had not yet commenced at the effective date. However if adaption or construction had taken place at the effective date, then clearly the planning permission would be a strong indicator of what the building is being adapted for use as (e.g. is the permission to convert or adapt the building to a dwelling, or into a commercial property?).
Residential properties that are in the process of being constructed may be treated as dwellings at the point when walls begin to be constructed upon the foundations. Those walls do not have to be above ground level. Where walls have started to be built at the effective date the land will be residential property if the building being constructed is to be a dwelling.
Where a building includes a number of dwellings (for example, a block of flats), all the dwellings in the building will be treated as being in the process of being constructed when the walls begin to be constructed, not when construction of each individual dwelling is commenced. This principle applies even if the ground floor is intended for non-residential use (for example, where the building consists of a shop with flats above). This will apply where a single, or multiple dwellings are sold. However, where the incomplete building is one that is for mixed use and the whole of the site is sold in a single transaction then the non-residential rates will apply.
This will mean that a bare piece of land sold to a property developer will be non-residential land. If that developer were to sell the land after commencing the build of the properties, and none or some of the properties have reached the point of amounting to the construction of walls, then the transaction will be either one that is a non-residential, or a mixed, property transaction and will need to be assessed using the non-residential rates of LTT.
Acquisition of six or more dwellings
Where all the dwellings being constructed have reached the point where walls are considered to be in the process of being constructed, the transaction will be a residential property transaction and, the taxpayer may make a claim to multiple dwellings relief or opt to have the transaction treated as non-residential in the event that the transaction consists of 6 or more such dwellings.
Where the construction work has resulted in some, but not all, of the dwellings being in the process of being constructed then the taxpayer may claim multiple dwellings relief in relation those dwellings and non-residential rates in relation to the rest of the land.
Off-plan property purchases
Where a taxpayer buys bare land that has:
- planning permission for a dwelling, and
- construction of the dwelling has not begun, and
- the seller is under no obligation to build a dwelling
then the purchase will be taxed at the non-residential rates of LTT.
This is in contrast to where an off- plan purchase that comprises both the land and a contract for the construction of a dwelling. This will be treated as a residential property transaction.
It should be noted that there are special rules for off-plan property acquisitions in relation to whether they are deemed to be an acquisition or holding of a dwelling for the purposes of the higher rates rules (see LTTA/8050 for the higher rates rules and LTTA/7040 for relief for acquisitions involving multiple dwellings)
LTTA/1053 Garden and grounds
Whilst an acquisition of bare land will generally be a non-residential transaction, if the land forms part of the garden or grounds of a dwelling or subsists for the benefit of the dwelling at the effective date, then it is most likely to be a residential transaction. In most cases, land attached to a dwelling and acquired with said dwelling will be garden and grounds, making it residential (please see below for further guidance on land that is not attached to a dwelling). It should be noted, however, that the land does not have to be acquired with the dwelling for it to meet these conditions.
If land is acquired separately from a dwelling and ceases to be part of the garden or grounds of a dwelling or ceases to subsist for the benefit of the dwelling then any subsequent sale and acquisition of that land would need to be assessed separately to determine whether at the effective date the land was still residential property.
For example if a garden of a house is sold by the owners and acquired by a developer, then that acquisition of the land would be a residential property transaction. If the developer decided to build a small warehouse on that land, and subsequently sold the warehouse to a local business, then the 2nd acquisition of the land including the warehouse is a non-residential property transaction as the land being sold no longer forms part of the garden or grounds of a dwelling, nor does it subsist for the benefit of the dwelling.
Whether land forms part of the garden of grounds of a dwelling, (including any building or structure on such garden and grounds) or subsists for the benefit of the dwelling will be a question of fact depending on the individual circumstances of each case. For most dwellings it will be obvious what are the gardens or grounds of that dwelling and those parcels of land that are not. Where there is some question over this, it will be helpful to consider whether the land has been used to conduct a business or trade.
As stated earlier in the guidance, in most cases land attached to a dwelling will be treated as a garden or grounds. The main exception to this will be farm land, which is land that is clearly neither garden or grounds of a farmhouse. Because such land is likely to have been exploited over a period of time using commercial machinery, at the effective date it would be difficult to see how this land could be classed as garden or grounds.
However, land that is not so exploited, will constitute gardens (for example if landscaped, planted or managed as a garden), or 'grounds' if not maintained in the manner of a garden. An example of grounds would include a property with stabling for horses used for the seller's, or their friends and family's, personal use, where the land (not constituting a garden) would amount to grounds, making the whole of the land and buildings sold residential rather than non-residential property.
It should be noted that land does not have to be actively in use for it to be classed as either garden and grounds or as non-residential land. Its last use is indicative of its nature.
There will be some cases where it is not as clear whether land forms part of the garden and grounds of a dwelling or is non-residential. In determining whether the land has been used to conduct a business or trade and is therefore classed as non-residential, the following indicative factors may be helpful. These are not definitive tests; just because a parcel of land meets these criteria does not necessarily mean that it will be considered non-residential land for LTT purposes.
- Consideration should be given as to whether there has been an activity undertaken on the land done so earnestly in the pursuit of business interests, as opposed to having been undertaken for pleasure, enjoyment or convenience.
For example, a working sheep farm that produces meat, milk and wool is more likely to meet the criterion than a dwelling that comprises a small number of fields within its boundary that are subject to a grazing agreement, meaning that the owner does not have to mow the grass (i.e. it serves as a convenience). Similarly, a house that is purchased with land as an investment with the hope of selling that land for a profit at a later date is unlikely to meet this criterion.
- Consideration should be given as to whether the activity undertaken on the purchased land has been undertaken on sound and recognised business principles.
This seeks to ensure that there has been genuine economic or commercial use of land. Examples of recognised business principles include accurate record keeping, being VAT-registered (where appropriate), or having contracts in place for the supply of goods and services.
- Consideration should be given as to whether the activity undertaken on the land had a reasonable prospect of profit and the intention of generating a reasonable income relative to the land.
For example, a dwelling may be acquired with a neighbouring field that had been used by the previous owner to keep chickens. The previous owner sold both eggs and chicks from which she gained a reasonable income, however ran at a loss. This is unlikely to be viewed as a business undertaking and is therefore likely to make the land residential in nature.|
- Consideration should be given as to whether the activity undertaken on that land been done so with reasonable continuity.
For example, a dwelling purchased with an adjacent field that is used as a campground for only a couple of weeks per year, coinciding with a festival or event, is unlikely to be classed as non-residential land.
- Consideration should be given as to how the land is viewed by other public authorities.
For example, land that is in receipt of rural payments is more likely to be classed to be non-residential than land that does not receive such a payment. Land that is exempt from Council Tax or Non-Domestic Rates as it is deemed to be agricultural is more likely to be viewed as non-residential than land that does not have such an exemption.
- Whether a local authority has granted planning permission or other permissions or licences that is indicative of a business use of the land.
For example, a campsite will have planning permission for the construction of ablution blocks as well as a licence from the local authority to operate as a campsite.
Buildings on the land must be included when considering whether a property is residential or mixed/non-residential. If those buildings are in the garden and grounds of the dwelling then the use or suitable use of those other buildings is not relevant. For example if a garage within the grounds of a dwelling is converted into an office, then this alone would not prevent the land and the office building from being part of the gardens of the dwelling and therefore it would be residential property. However, if the use of those buildings is strongly indicative of a business use, for example they are subject to Non-Domestic Rates, then the transaction will be subject to the non-residential rates as it will be a mixed transaction.
The fencing off of a part of a garden or grounds does not change the nature of that land unless the owners of the dwelling no longer had rights of use or access to that land.
Land that subsists, or is to subsist, for the benefit of the dwelling is also taken to be part of the dwelling. This applies to an interest in land which is not attached to the dwelling and its garden or grounds: for example, a garage sold with the dwelling but that is physically separate from that dwelling. A person purchasing a flat with an allocated parking space, or a house with a garage in a block of garages from the same person will have entered into a residential purchase, or where grounds have been split by a public highway. However where the land had ceased to subsist for the benefit of the dwelling at the effective date of the transaction then this will not be a residential property transaction. For example a garage that belonged to a dwelling was sold several years ago to a separate buyer. That buyer owned several garages, but none of the dwellings to which the garages used to belong. When the block of garages is sold, this will be a non-residential property transaction.
The acquisition or removal of rights of way and easements will also be the acquisition of residential land if the right subsists for the benefit of a dwelling. Therefore payments made to acquire or remove a right of way or easement that benefit a building that is used or is suitable for use as a dwelling, will be liable to the residential rates of LTT.
LTTA/1060 Meaning of non-residential property
(section 72)
Non-residential is defined in the negative – it is any land and buildings that is not residential property.
However, the following are confirmed to be the non-residential use of buildings:
- a home or institution providing residential accommodation for children
- a hall of residence for students in further or higher education
- a home or institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder
- a hospital or hospice
- a prison or similar establishment
- a hotel or similar establishment.
Specific inclusion, as non-residential property, of the above buildings provides clarity for the treatment of the buildings for LTT purposes. In the absence of this specific rule the buildings would, potentially, meet the definition of a dwelling.
LTTA/1070 Meaning of dwelling
(section 73)
A dwelling is a residential property that comprises a single dwelling. What constitutes a dwelling is a question of fact, access to private cooking and bathroom facilities will be important in establishing whether a dwelling is a single dwelling. This will mean that a house of multiple occupancy will not be treated as a number of single dwellings if the property lacks private cooking (e.g. fitted kitchen) and bathroom facilities for all occupants.
LTTA/1080 Meaning of connected persons
(section 74)
A connected person is, broadly, a person where there is between the taxpayer and that other person:
- for an individual, a familial tie, such as spouses, siblings, ancestors and descendants, and
- in relation to companies where a company is able to exercise control over another company (or such control can be exercised), or where an individual is able to exercise control over a company. In both cases that control is to be considered both directly and indirectly.
The LTT definition of connected persons is dependent upon section 1122 of the Corporation Tax Act 2010.This is a complicated area of UK taxation and as the legislation defining who are connected persons, and the guidance related to it, are based on legislation under the authority of the UK government this guidance provides links to the relevant legislation, and to the relevant HMRC guidance. Please note that the WRA cannot guarantee that the links are correct at the date that they are viewed.
Section 1122 Corporation Tax Act 2010 – connected persons
Section 1123 Corporation Tax Act 2010 – connected persons; supplementary
Section 450 Corporation Tax Act 2010 – Control
Section 451 Corporation Tax Act 2010 – rights to be attributed etc.
Section 448 Corporation Tax Act 2010 – Associate
The following HMRC guidance may be helpful in establishing whether persons are connected to each other or whether one company is under the control of another.
LTTA/1090 Meaning of child
(section 75)
For the purposes of LTT, 'child' means a person under the age of 18.
LTTA/1100 Meaning of consumer price index and retail prices index
(section 75)
For the purposes of LTT:
- the 'consumer prices index' means the all item consumer prices index published by the Statistics Board, and
- the 'retail prices index' means the United Kingdom General Index of Retail Prices published by the Statistics Board.
LTTA/1110 Meaning of enactment
(section 75)
For the purposes of LTT 'enactment' means:
- an Act or a Measure of the National Assembly for Wales
- an Act of Parliament, and
- subordinate legislation made under an Act or a Measure of the National Assembly for Wales or an Act of Parliament.
LTTA/1120 Meaning of land
(section 75)
'Land' includes:
- buildings and structures, and
- land covered by water.
LTT can only be charged on "land in Wales".
Land in Wales does not include land below the low water mark. It does however include jetties, piers and similar structures where one end is attached to land in Wales. It also includes land underwater above the low water mark, for example lakes and rivers.
A caravan, including static caravans and mobile homes, is generally a movable asset. They are generally not considered to be property or land. If the caravan can be moved easily, without damaging the land, it is likely that it would not be subject to LTT.
However, depending on the facts, it may be that LTT would be due in relation to a purchase or lease of the land on which the static caravan sits. If, in buying the static caravan, the taxpayer also enters into a lease of a piece of land, or buys the piece of land, those transactions may be subject to LTT. If the right to use the land for the static caravan is agreed through a licence, it is unlikely that this would be subject to LTT.
These considerations also apply to houseboats. If the boat can be easily removed from its moorings, without damaging the land, it is likely that it would not be subject to LTT. If the boat is permanently attached to the land, potentially through another structure, it may be subject to LTT.
LTT may apply to the mooring agreement, as with static caravans and mobile homes, if the agreement is considered a lease, rather than a licence. If the agreement allows the taxpayer exclusive access to a berth for a term of years, this is likely to be a lease. If the boat can be easily moved to another berth, or if the berth can be accessed without prior notice, this is likely to be a licence.
LTTA/1130 Meaning of registered social landlord
(section 75)
For the purposes of LTT 'registered social landlord' means a body registered as a social landlord in a register maintained under section 1(1) of the Housing Act 1996.
LTTA/1140 Meaning of TCMA
(section 75)
'TCMA' means the Tax Collection and Management (Wales) Act 2016.
LTTA/1150 Meaning of Wales
(section 75)
'Wales' has the meaning given by section 158(1) of the Government of Wales Act 2006.


text:
After a Louisville car accident, there are many things that the individuals involved must be concerned with. The foremost concern is getting medical attention for any injuries. After getting medical attention, most drivers will be required to file a claim with their insurance company to offset the damage done to the vehicle. In many cases, injurious car accidents also require communicating with the insurance company of the other party involved in the accident. And in many cases, one of the parties involved in a car accident does not have proper insurance, thus complicating the ordeal of the accident.
Kentucky is considered a "no-fault" insurance state, meaning that the individual who owns and carries insurance on a vehicle involved in a car accident will be responsible for filing insurance claims with his or her own insurance company. Known as Personal Injury Protection Coverage, or PIP coverage, insurance coverage in Kentucky is designed to protect the driver and any unrelated passengers. PIP claims may cover a certain amount of out-of-pocket expenses.
Because Kentucky is a no-fault insurance state, there are limitations on an individual's right to sue or be sued. The standard limitation means that individuals must meet certain criteria in order to have tort rights to sue an at-fault driver. Those criteria include:
- Medical expenses greater than $1,000
- Broken bones
- Permanent injury/disability
- Permanent disfigurement
- Death
Some Kentucky insurance policy holders decide to reject PIP insurance coverage. In most cases, this results in premiums being higher because individuals injured do not have to meet the criteria stated above in order to sue. It is important to note that PIP insurance coverage guidelines are not the same as being uninsured.
Uninsured versus Underinsured
Most insurance companies offer uninsured motorist coverage designed to protect individuals sustaining damages in a car accident where the other party is uninsured. In such cases, the individual's own insurance will offset the out-of-pocket expenses for amounts above PIP coverage, or in the event that PIP coverage has been rejected. The primary difference between uninsured and underinsured is as follows:
- Uninsured – Exactly as it sounds, being uninsured means that the driver and/or owner of the vehicle does not have a current insurance policy in place. Kentucky law requires that all motor vehicles be registered and properly insured before traveling on the road. Car accident victims will find the process of recovering financial compensation more difficult if the other driver was uninsured.
- Underinsured – Kentucky law has specific guidelines as to the minimum amount of insurance coverage that vehicle owners and operators should have. If these guidelines are not met sufficiently, then the individual is underinsured. Individuals who have underinsured motorist coverage will find their own insurance will help to offset damages remaining due to an underinsured driver.
Having insurance is not only a good idea; it is a legal requirement in Kentucky. Unfortunately, many drivers choose to ignore the law and drive without insurance and disregard the interests of other drivers on the roadway. When injurious accidents occur and the at-fault driver is uninsured or underinsured, the road to recovery is more complex and frustrating for the victim.
Fortunately, Kentucky drivers do not have to face the complexities of insurance matters alone. If you have been injured in a car accident caused by an uninsured or underinsured motorist, contact the seasoned team of Car Accident Lawyers today at Murphy & Associates PLC. We can help you protect your rights and secure the best outcome possible for your car accident injury case. Call our office at (502) 205-2097 to schedule a free consultation.


text:
Have you ever had a week, a month or a season of what feels like never-ending stress? Yeah, we all have. This past year has been an incredibly challenging year for us but, through it all we have found peace and strength in the Lord, our family and friends who we are so blessed to have. I'm a very emotional person so even though in my heart I know it's all in God's hands, I've had many many days when my emotions have taken over and overwhelmed me. A couple of weeks a go I was having one of those days and as I was driving home changing stations I turned K-Love on just as Your Love is Like a River by Third Day came on and BAM! It was just the reminder and comfort I needed. The tears of sadness turned to tears of joy and peace. I can't really put into words how I felt at that moment because the timing was just…. well, heavenly.
I've been wanting to make a large sing for a while and I decided to make one using one of my favorite lines from that song "When all my strength and hope is gone Your love is like a rock that I am standing on".
I usually use my Cricut to cut a template when making signs, but I wanted different and larger fonts than I could get from my Cricut. It was time to try a different technique.
Here is what you will need:
- Wood
- Photoshop or other graphics software
- Carbon paper
- Painting and distressing materials
- Thin brushes
I had some left over plywood so I measured and cut to the desired size.
I painted the edges of it brown and added Vaseline over the corners and edges before covering it all with white. This is my favorite distressing technique.
I used Photoshop to design the quote.
Once I was happy with how it looked, I sliced it and printed it out on 9 different sheets.
After putting the quote sheets back together and placing them where I wanted them, I put the carbon paper behind the sheets and traced all the letters with a pen.
This is what it looks like after I traced it out.
With a very thin brush I painted the outline and then filled them in.
Wipe off the areas with Vaseline and sand as desired to get something like this:
Thanks for stopping by! I hope you like this as much as I do.


text:
Located to the south of Corsica in the Western Mediterranean, Sardinia is an island that is an autonomous region of Italy. Its capital and largest city is Cagliari. Sardinia has four provinces and a metropolitan city. The wild interior, dazzling beaches and all the eccentricities of this island will never fail to captivate you. It is a place where a simple coastal drive will thrill you and much of the roads are filled with sheep. Even if it's not your first time visiting here, you can be sure that you will always find new trails, mountains and bays to explore. It may look deceptively small on a map but once you start exploring you will realize just how large it really is.
Sardinia has some of the best beaches in the world with the whitest of white sands and bluest of Blue Ocean. It is a popular destination with famous personalities such as celebrities and supermodels. The island is full of adventures and there is very little chance that you will ever be bored here. From hiking through the lush interior, walking the coastal path to the crescent shaped bay Cala Luna or rambling through holm oak forests to the canyon of Gola Su Gorropu. The north coast of the island is a windsurfer's paradise and it's also a great place for diving too with underwater caves like Nereo and Nora's submerged Roman ruins to explore.
The local wildlife includes blue-eyed albino donkeys and wild horses while its cuisine has its very own takes on pasta, bread, wines such as Vermentino whites and Cannonau reds and a variety of cheeses. The best time to visit the island of Sardinia is during the months of April to October.
At Affordable Luxury Travel, we focus on providing our leisure and corporate clients with the most affordable, luxurious tailor made travel options for long haul destinations around the globe.
Affordable Luxury Travel, 2nd Floor, 10/11 Percy Street
London, W1T 1DN, United Kingdom


text:
Takeda Pharmaceutical Company Limited announced that it has completed the construction of new manufacturing facilities at its site in Oranienburg, aiming to deliver Takeda's high-quality medicines to more patients in a timely manner as well as further address patients' needs. The new facility was built at a total cost of around 100 million euros (around 12 billion yen), and is scheduled to begin operating at the end of 2017. The state of Brandenburg and the German federal government each contributed half of the approximately 23 million euros in subsidies for the plant expansion.
"We continuously invest in our facilities to advance our technologies in order to ensure a stable supply of high-quality drug products to patients around the world," said Thomas Wozniewski, Global Manufacturing & Supply Officer of Takeda.
The importance of this investment was evidenced by the participation in the inauguration ceremonies of the Federal Chancellor of Germany, Angela Merkel, Japan's Ambassador to Germany, Takeshi Yagi, the Federal State Prime Minister of Brandenburg, Dietmar Woidke and Takeda's President and CEO, Christophe Weber.
In a press release issued November 27, 2014, Takeda announced that, as a part of its initiative toward optimization of its global network, the manufacture of solid dosage form pharmaceutical products would be transferred from the Osaka Plant to the Oranienburg Plant and the Hikari Plant. The completion of this new manufacturing facility in Germany is an integral part of this effort.
Specialized in producing solid forms (pills and capsules), the Oranienburg site, which has a 130-year history of pharmaceutical production in Germany, plays a key role in Takeda's global manufacturing network. Many of Takeda's drug products are manufactured and supplied to 100 countries worldwide from the Oranienburg site, including drugs to treat diseases in gastroenterology (e.g. Pantoprazole), central nervous (e.g. Trintellix) and cardiovascular systems (e.g. Magnyl).
The expanded production capacity of the Oranienburg site will make it possible to meet the increased demand for Takeda's products in global markets, including rapidly growing emerging markets, and has already created about 180 new jobs.


text:
ABS 16 Youth, A Commentary on Setting
Update: I wrote this back in April 2015 shortly after the ABS Youth Nationals and am now posting it. I wasn't completely sure I wanted to do this, but as time goes on, it seems more and more necessary to speak up about these and similar issues.
Disclaimer: I'm a product developer for Evolv, having made several pairs of shoes for Ashima, and Ashima is an Evolv sponsored professional athlete.
Having not been involved in coaching actively at the youth competition scene for a few years now, I recently reviewed (as suggested by a friend) one problem for one age group of youth nationals that occurred a short time ago. I only looked at one of the categories since the competitors are of a world class standard, and I have limited knowledge of one of the climbers. This was Division B Youth Female. The top three competitors were Lauren Bair, Ashima Shiraishi and Brooke Raboutou. Ashima and Brooke climb at an internationally recognized level outside and of Lauren I know little.
What I want to comment on is forerunning. As much as there's debate about the subjectivity of grades, one thing isn't debatable, and that's recognizing the difference between movements where a foot remains on a hold and the same movement where the foot leaves the hold and its associated difficulty difference. For competition climbing, setting is a craft where every element is controlled by the setter. With sufficient knowledge of vertical and horizontal reach, a "qualified" setter can dial in movement precisely that will dictate relative difficulty based on what that climber will have to do in order to execute the move.
If a setter doesn't dial in each and every move for each and every climber in the competition field, that setter isn't in control of their craft, and consequently, that setter isn't "qualified" to create a competition that's fair to all participants. Unlike the setting in Europe, in the states, the certification program is relatively new, and, honestly, little is available to assess the competence of the program except to participate in it.
The only way to achieve the goal of setting at a professional level is, in my opinion, to know what movement is and how it's dictated. In doing so, one can then know when one climber is negatively or positively influenced relative to their peers. Over the years, I've seen too many examples of reach issues not professionally dealt with in our competition scene. In fact, it seems like it's only getting worse without any productive development passed on from generation to generation. In fact, it seems like each new generation of setters is re-inventing the wheel of setting craft, and that's a huge shame.
Back to Youth B Females: I've watched Ashima work and perform moves where established beta is useless. In doing so, she uses movement more dynamically to overcome reach issues, and this adds difficulty. How much? I can't say, but I can say it's harder to do it without conventional footwork, but not necessarily as hard as if a taller person tried that same sequence Ashima worked out. One problem that illustrates this, and that I witnessed, is Center Direct on the Grandma Peabody boulder, Bishop. If you have the reach, you toe hook to reach a higher but ok flat crimp. Without the toehook, well, Ashima sets up a high left side toe and a lower right flat toe under the overhang then kicks off that low right, pivots around the left side toe sticking the crimp and holding the inherent swing.
I bring this problem up because it's similar in style to the crux for Ashima and Brooke on Problem 2 at nationals. Different in that the competitors are throwing for an undercling sloper, and Ashima is throwing for a flatish crimp on Center Direct. For Center Direct, the grade (10) is very much dependent on toe hooking to gain the higher right crimp. Jill did the move in question with a toe hook, and at 5′ 4″, she literally barely reached it, and in doing so, even though she was totally extended, she was still able to climb out of the toe with control. For Ashima, she tried over and over to link the dyno move to send Center Direct. She didn't while I was there, having put in more tries on it then either Blood Meridian (13), Maze of Death (11-12), or Barberre traverse (12?). It wasn't like she was confused or didn't know how to climb the moves in question, she just immediately discovered that the toe hook on CD was not happening and immediately worked out the dyno sequence trying to send CD within the first hour on it. The fact is, though, that move made that 10 seem harder than 10, for her. This seemed obvious to both myself, Jill and Matt Birch (and probably anyone watching).
For the comp problem 2, the crux that yielded the top was reached either by a left or right undercling sloper on another small volume higher up, pictured above. Lauren went to it with the left hand, as did Brooke and Ashima. Lauren is much taller and was able to keep her left foot on the lower sloper, reach the left undercling, then rotate slightly (a very important transition component) before cutting loose the left foot and elevating to reel in the undercling sloper. In other words, she was able to establish tension BEFORE leaving the lower foot. Both Brooke and Ashima needed to stick the undercling while in motion and only on the right foot trying to control the outward rotation of the left foot that kicked off the low sloper. The key here is the need to establish tension into the undercling BEFORE leaving the low foot. Trying to establish that tension on the fly is realistically harder and lower percentage… the exact same issue on Center Direct. The dyno is also a complex momentum move requiring the body to shift aggressively to the right over the right foot while simultaneously moving upwards into the undercling. This presents one problem: the right sidepull limits the climber's ability to shift right far enough while not impinging the trunk into the right hand sidepull, cutting short the right lateral move…AND creating more rotation as the right sidepull tries desperately to reel the body into the wall.
Needless to say, Lauren did it on her second go, sending and winning while both Ashima and Brooke gave it 3 tries each. Ashima came close to sticking it on her third try using the same sequence all 3 times, slowly dialing the move in. Brooke attempted the move 3 different ways: right up, left up then doubling to underclings with no success.
Given the time limitations, 3 attempts is usually the max most experienced climbers attempt if the move in question is higher up the problem. The irony is that both girls tried it differently, either trying to perfect the throw or cover all their bases. Was Lauren the stronger climber? Did Brooke or Ashima only need to try it one more time? This is the conundrum every climber needs to balance with this type of format. Try again and get no higher and be more tired for the next problem… as the rests are insufficient for true recovery. For Brooke and Ashima, this is a move that requires working out before sending. If the climber has enough experience with this process, they will usually just stop and accept that as their high point. Ashima has that experience, in fact, one can say she has a serious amount of experience on hard moves equivalent to most adults.
Another option that the setters might have left open for shorter climbers was to go to the volume with the right hand or double clutch the move. Of the two holds before the volume, both faced right making a gaston with left as the right reaches to the undercling seem illogically hard. This was evident when Brooke tried it. The double clutch makes sense but with one problem. Doubling to two underclings requires maintaining foot pressure with the right (the highest foothold), but in the photo of Brooke, her arms are still extended while the foot has some flex. This means she has to create upward tension with arms mostly outstretched to keep foot pressure on the right with some bend. The higher she gets to reel in the arms to control the underclings the higher she gets on the foot and the closer it gets to straight: a passive position that lacks sufficient tension to stop a body in motion. Lose the foot, lose the underclings.
Something else to keep in mind is that by doing the dyno with the left foot off the lower sloper, there is inherent rotation in the move going with the left hand because the right hand is sidepulling and driving the body to rotate counter-clockwise while the left hand tries to press up and right to mitigate that rotation affect. But the left has to let go to reach for the undercling, and once the left foot leaves the low sloper foot, nothing is obvious to stop rotation.
The one other option is a delayed double clutch where the right foot is intentionally placed as a front point to allow the body to rotate naturally, and as the left hand reach causes the body to reach the point of too much rotation, the right hand moves up to the right undercling as the body continues to move laterally, and NOT outward as would be without controlling the vector of the momentum energy. This is something that requires intense practice. Momentum theory is way cool and should be learned by all.
This is why the move is easier with the left foot still on. That foot stops rotation and allows the climber to stabilize on the undercling before committing to stand up on the right foot and into the undercling. And most importantly, that left foot on the low sloper allows the right foot to work as a pressure point to triangulate against a hold or wall for stabilization (think drop knee extension): in other words, the body wants to move right (or more accurately rotate right around the left hand/foot axis) when tensioning into the high left hand undercling. Though Lauren is fully extended when on the undercling, she can maintain that position because of her other two points of contact which act as another form of extension (right hand pushes left while right foot pushes right). This micro component of the position acts as a single third point to triangulate with the left hand/foot.
Another perspective on this is that the setting was was designed for climbers to cut loose on the move as Brooke and Ashima tried, and that the setters didn't realize the lauren was as tall as she is. If that's the case, then the question begs: why didn't they know Lauren's height/reach?
This issue can be easily mitigated with a tape measure, some basic measurements, and knowledge of movement. Tape measures are cheap (remember setters usually own power drills), measurements should be standard practice taken by the organization at the time of registration (youth are always changing in dimensions unlike adults), but knowledge of movement simply doesn't exist within the construct of the setting qualifications system in American forerunning and setting. This last item is the fault and 100% responsibility of the governing body and managing organization. USA Climbing is the governing body and USAC RSC (routesetting committee) is the managing organization. There are 5 national level setters. One of them, Ian Mcintosh (who also co-authored the bouldering guidebook for Black Mountain that avoids the traditional boulder grading scale) is the head forerunner for this competition.
Anyways, their expertise should be the foundation for teaching setting, and this type of error simply shouldn't happen. If the USAC adopted a standard measurement practice before every youth nationals where max vertical reach and horizontal reach are measured for every competitor, the setters could at least measure out each move to ensure that either every climber has a usable foot for the move, or a different sequence created with comparable difficulty.
It's my opinion that the industry of setting and competitions is basically putting the cart before the proverbial horse and trying to be a legitimate organization before establishing fundamentals necessary to be a legitimate organization. The competition results over that last few years have shown that the priorities of USAC are not the priorities for a fair and impartial competition. It's my position that climbing comps are inherently unfair and biased as they are based on human engineering, and humans are biased and prejudiced naturally. It's the job of organizers to seek by any means necessary a way to mitigate this problem.
The USAC is the governing body and they want input, but they have an agenda that tends to be intolerant of input. They want the Olympics but don't have any sense of perspective on the craft and sport of climbing. Most USAC are volunteer parents with little or no climbing experience. Just imagine once climbing is in the Olympics and later we find a better competition format. Oops!
Surfing gets it. They stay very clear of the insatiable desire for grandstanding that is the Olympics, an organization more into itself than it cares about it's host city, country or athletes. Of course surfing also requires waves, and so far none are had artificially to truly create a legitimate comp. Climbing competition organizers need to spend more time and thought attempting to remove bias in the craft of setting than trying to be a media hit. But in doing so, they only make themselves and our sport of climbing competitions appear amateurish to the knowledgeable.
Does anyone remember 2014 ABS Nationals?
Caution: The idea behind indoor climbing is to attempt to capture the spirit of movement that real rock offers, but real rock presents so much sophistication, nuance, and complexity that it would be impossible to accurately reflect that character on plastic. As a result, we replicate certain moves we like. But in our effort to create a competition, we can easily forget that we are only interpreting moves that we've "discovered" and experienced ourselves. This presents a problem because competitions are based on fairness, not experiential character. Real rock's complexity has no design premise behind it. It's abstract and as such is neither fair nor favors anyone. It may seem so, but in fact it's our limited experience that makes it seem so. In other words, we are woefully short of really understanding what we set.
Lets take an example from nature: Terre de Seine, Hueco Tanks State Park, Texas.
This problem has been successfully climbed by short and tall persons, so it's a good example for learning about "fairness" as nature has offered and our interpretative capacity has learned. The start has two good holds, one left angled undercling and one right flat crimp. There are low feet and one good high foot. A decent height up are a myriad of holds from a high left pocket crimp (A), just below it a very small flat crimp (B) that an adult might get 2 finger pads on or a child might get all 4 tips on, to the right an obvious horizontal (C) blade that's incut but shallow, a slightly left facing incut (D) that's better but higher up and further up, and a right gaston that's very incut (E) and even further up.
Graham went C (right) to A to E (right) via the undercling start, C to D to E via the flat start hold, etc, basically going from large holds to large holds via the undercling start or flat crimp. Shiraishi, took the bad crimp B (left) to D to E (left) and cut loose similar to Graham did when he went to E. If this was to be represented on plastic, there would be at least 5 holds placed in a matrix above the start with a similar set of feet around the start; the setter(s) would have to either guess or know that such variations are possible, but setters don't set guess work and rarely set options unless by error.
The lesson to take from this is that "fairness" is based on options. Fairness is based on understanding how different height climbers interpret holds that fits their style and body parameters. For setters to achieve this level of "fairness," they would have to either place more holds randomly in order to hope that they've offered enough options, or…. reverse the thinking and understood movement and set options that different height climbers can use.
In the context of the above example at Youth ABS 16, knowing that having a foot to stand on in direct opposition to the undercling sloper is key to sending, and allowing a shorter climber nothing in direct opposition would be "unfair." The option would be to allow for a shorter climber to use a higher feet in a pattern unusable by taller climbers. Another option is to offer a hand hold in a different place, but this is in direct contradiction to the scoring system devised by competition organizers. Feet can suffice. Offering options in this context (observer POV) would be foolish without being there and understanding the relationship between wall angle, hold locations and hold character. I can derive hold location but not the other 2 factors. I could guess that higher feet might mitigate the problem, but it wouldn't be a simple "higher" foot that does it, but a combination; this combination would be directly related to the fact that the 2 hand holds are right facing and therefore limit control by the climber to set up with control.
By knowing movement, a setter can ensure that any additional options necessary for fairness also don't offer an additional unfair advantage for a taller climber higher up or on another part of the climb. Typically because competition setting is limited to foot-based solutions, small and sloping feet or the obvious choice since they rarely offer a reasonable handhold for other climbers.
It's not my intent to offer a solution but to point out the obvious "problem" with climbing competitions and why it's NOT a good idea to set any competition format into "stone" until we better understand the medium we attempt to replicate: real rock climbing. That stone is the Olympics, and in my opinion would be a big mistake.
11 Responses to "ABS 16 Youth, A Commentary on Setting"
I think that it's not setters error when taller climber uses easier beta, because he can reach something the others can't reach. Because if we removed problems which are easier for taller from competitions then there would be only short climbers, because they are lighter.
And the idea to measure how far the tall ones can reach and move the hold so that they can't reach it is not fair in my opinion.
I think you might be misunderstanding what he is trying to convey.
Wait…..a guidebook with no grades!? 😉
Nice write-up as usual. I couldn't agree more, especially in regards to the disparity between plastic and rock. One is, generally, infinitely subtle and the other is usually blatantly obvious.
Thanks Rob
I'm off to eke out one day on lovely Oregon basalt! Can't wait to see you guys.
You hit the nail on the head! Great analysis and write-up. I think this problem gets even worse when you start looking at the setting of local gyms, where the setters are even less experienced. Of course, there isn't a comp on the line, but I have noticed that many shorter climbers can get discouraged when there are a large number of less experienced setters not accounting for different body types.
Again, great analysis!


text:
IRD signals GST-free fees
Inland Revenue has put out an exposure draft out for consultation in its long-running consideration of fund management fees and GST – and it could lead to higher fees for investors.
Friday, February 10th 2017, 6:00AM
The two Questions We've Been Asked (QWBA) documents released on Thursday were expected as long ago as July last year.
The two documents propose that fees paid to the manager of a unit trust are not subject to GST but that administrative services, such as registry, fund accounting and unit pricing by a third party under a contract with the manager, are taxable.
The documents say the fees are exempt because the supply of financial services, and other goods and services that are reasonably incidental and necessary to the supply of those services, are exempt.
That would cover activities including issuing, redeeming, or re-purchasing units, paying to the trustee amounts received for the issue of units, investing the trust property, collecting and distributing amounts in respect of investments or units, and administering the unit trust including maintaining a register of unitholders, and accounting and other records.
"A unit trust may invest in debt securities, equity securities or participatory securities, including units in another unit trust. The manager receives payments from investors for units, pays these amounts to the trustee, and collects and distributes amounts in respect of units or securities (or arranges these activities). These activities are financial services. Therefore, the fees relating to these activities are not subject to GST as they are consideration for an exempt supply."
At the moment, 10% of unit trust management fees attract GST.
Removing GST from fees would have the biggest effect on boutique fund managers, because if they do not charge GST they cannot offset GST against their costs. There has been speculation this could lead to higher fees to cover expenses.
Some boutique fund managers had hoped the IRD might decide that 100% of their fees should attract GST.
Bigger fund managers would be able to shift their GST-related expenses to other parts of the business.
The IRD started talking to local fund managers about the issue in 2015.
Submissions can be made on the QWBA until March 23.
Fund managers have been approached for comment.
|« Consider pre- and post-retirement advice
|LVR restrictions to be reviewed »
Special Offers
Comments from our readers
No comments yet
Sign In to add your comment
|Printable version
|Email to a friend