Claim a VAT refund as an organisation not registered for VAT

Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.

Who can claim

You can use this service to claim back VAT for non-business activities if your organisation is either:

  • a local authority or similar body
  • an academy school or multi-academy trust (MAT)
  • a charity in palliative care, air ambulance, medical or search and rescue
  • a non-departmental body or similar body not registered for VAT

Your claim must be submitted within 3 years after the end of the month in which you received the supply if you’re a local authority, but it must be made within 4 years if you’re a charity, an academy school or MAT.

What you need

You’ll need:

  • your Unique Reference Number - sent to you by HMRC if you’ve already claimed
  • your registered organisation postcode
  • the start and end dates for your VAT claim
  • a bank statement dated within the last 3 months from your claim to confirm your new address or bank account (if these have changed)

If you’re claiming a refund for up to 5 invoices, you’ll need to manually enter the following information for each invoice:

  • the invoice date
  • the supplier’s VAT registration
  • the VAT amount
  • the name of the organisation receiving goods or services on the invoice
  • a brief description of goods or supplies

If you’re claiming a refund for more than 5 invoices, you’ll need to upload one spreadsheet or document providing the details above for all invoices.

Make a claim

Your claim must be for a period of at least one calendar month and must end on the last day of a calendar month.

If you want to make a claim for less than £100, it must cover a period of at least 12 months.

If you have not made a claim before, you’ll need to use the print and post form so we can send you a Unique Reference Number. You’ll be able to use this to submit future claims through the online service.

If you’ve claimed before, you can use the online service. You’ll need a Government Gateway user ID and password. If you do not have a user ID, you can set one up when you claim.

Claim now

If you’re unable to claim a refund online, you can use the print and post form. You’ll need to complete the form before you can print it as unfinished forms cannot be saved.

Published 4 September 2018
Last updated 27 November 2018 + show all updates
  1. Information about what you need to do if you're claiming a refund for more than 5 invoices has been added.

  2. First published.