Policy paper

VAT: refunds to Corporate Joint Committees

This tax information and impact note will allow the 4 named Corporate Joint Committees to recover VAT for non-business activities.

From:
HM Revenue & Customs
Published
3 February 2023

Documents

Refunds to Corporate Joint Committees

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Details

This measure will allow the following committees to recover VAT for non-business activities:

  • the Mid Wales Corporate Joint Committee
  • the North Wales Corporate Joint Committee
  • the South East Wales Corporate Joint Committee
  • the South West Wales Corporate Joint Committee

This measure will allow VAT to be recovered under the provisions of section 33 of the Value Added Tax Act 1994 (‘section 33’).

Published 3 February 2023

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