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.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

VAT: power to provide refunds to certain persons

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Draft clause 47

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Draft explanatory notes clause 47

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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.

Published 9 December 2015