Policy paper

VAT: refunds of VAT search and rescue charities

This Tax Information and Impact Note is about VAT refunds for search and rescue charities.

Document

VAT: refunds of VAT search and rescue charities

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Details

This measure will refund to search and rescue charities VAT incurred on the purchase of goods and services, and the acquisition and importation of goods from outside the UK, used for their non-business activities. Ordinarily VAT can only be recovered on purchases made for taxable business activities.

Published 10 December 2014