Closed consultation

Draft legislation: The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020

From:
HM Revenue & Customs
Published
30 June 2020

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Summary

We’re inviting views on draft legislation that allows 2 named Charter Trustees to obtain refunds of VAT incurred in the course of their non-business activities.

This consultation ran from
to

Consultation description

The legislation will name these bodies as local authorities entitled to refunds under section 33(3) of the 1994 VAT Act, where the VAT is incurred on their statutory non-business activities.

On this page you can read:

  • (draft) legislation (The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020
  • a draft explanatory memorandum
  • a draft tax information and impact note the consultation document

And please note that because of difficulties in accessing postal responses at our offices during the coronavirus (COVID-19) pandemic, we are advising respondents to send submissions by email if at all possible.

Documents

(Draft) The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020

PDF, 82.5 KB, 2 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) explanatory memorandum

PDF, 98.1 KB, 3 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) tax information and impact note - VAT: refunds to Charter Trustees

PDF, 83.6 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Published 30 June 2020

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