Which of the following is NOT considered a person for VAT purposes?

For VAT purposes, the term "person" encompasses various legal entities that can engage in taxable activities. Limited companies, charities, and individuals are all considered "persons" under VAT law as they can have obligations to register for VAT and account for it on their sales or services.

In the context of government departments, they are generally classified differently depending on the applicable tax laws and may not be treated as a taxable person if their activities fall within the context of their governmental functions. Many government activities are exempt from VAT because they do not engage in commercial activities in the same manner as private businesses. Therefore, a government department is typically not recognized as a person for VAT purposes when it comes to the obligation to comply with VAT registration and charging VAT on services provided. This distinction is crucial, as it impacts the overall tax liability and reporting duties concerning VAT.