Policy paper

VAT: Refunds of VAT for Combined County Authorities

This tax information and impact note is about adding Combined County Authorities to the list of bodies eligible for refunds of VAT under section 33 of the VAT Act 1994.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Combined County Authorities VAT refunds under section 33 of the VAT Act 1994

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Details

This measure will add Combined County Authorities to the list of bodies eligible for refunds, under section 33 of the Value Added Tax Act 1994.

Local government bodies can claim a refund of VAT incurred on purchases of goods and services made to support their statutory non-business activities, if either:

• they’re on the list of eligible bodies
• they have been added by individual Treasury Orders once they’ve been established

By adding Combined County Authorities to the list, they’ll no longer need individual Treasury Orders to be eligible for VAT refunds under section 33.

Published 26 November 2025