Policy paper
VAT: power to provide refunds to certain persons
This applies to named public bodies which enter into shared service arrangements, where a funding agreement exists with HM Treasury.
Documents
PDF, 45.3 KB, 2 pages
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Details
This legislation will refund to named non-departmental public bodies, and similar public bodies, the VAT incurred as a part of shared services arrangements used to support their non-business activities. Ordinarily VAT can only be recovered on purchases made to support a person’s taxable business activities.
Updates to this page
Published 9 December 2015