Policy paper
VAT refund claims made using form VAT126
This tax information and impact note is about legislation that will allow powers and safeguards to be introduced for VAT refund claims made using form VAT126.
Documents
Details
The measure will allow powers and safeguards to be introduced for claims made by bodies that are not registered for VAT under sections 33(1), 33A(2), 33B(2), 33C(3) and 33E(2) of the Value Added Tax Act 1994.
This will allow claims made using form VAT126 to be treated in a similar way to claims made by VAT-registered bodies under the same sections of the Act.