Policy paper

VAT: refunds to medical courier charities

This Tax Information and Impact Note introduces a new VAT refund scheme for medical courier charities.



It will enable these charities to reclaim the 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 a taxable business activity. This measure will have effect in relation to supplies made, and acquisitions and importations taking place, on or after the 1 April 2015.

Published 18 March 2015