Policy paper

The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026

This tax information and impact note is about the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026.

• From: HM Revenue & Customs
• Published: 18 March 2026

Documents

VAT (Refund of Tax to Great British Nuclear) Order 2026

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Details

This measure will entitle a company designated under section 317 of the Energy Act 2023 (GBE-N) to claim VAT refunds on certain services purchased to support their non-business activities.

Published 18 March 2026