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HMRC internal manual

VAT Government and Public Bodies

Section 33 bodies: refund arrangements: requests to use the scheme

Only those bodies which are listed in sections 33(3)(a) to (j) (see VATGPB4120) or which have been included by Treasury Order under section 33(3)(k)(see VATGPB4300) are entitled to recover VAT under section 33(1).

Bodies can apply to be included by Treasury Order, but they are unlikely to succeed if they do not meet the Treasury’s long-established criteria which require that they:

• undertake a function ordinarily carried on by local government, and

• have the power to draw funding directly from local taxation.

It is accepted that the Scottish system of ‘requisitioning’ meets the second condition.

How do I apply?

If you wish to be considered for inclusion in Section 33, please would you make your application to your Customer Compliance Manager (CCM) or if you do not have a dedicated CCM please send your application to the Public Bodies Enquiries team whose details can be accessed on the website

HM Treasury will require the following information from you:

What the Treasury require Why they need this information
Information about you – name, date you were established. To ensure that if your application is successful, you are correctly named in the Treasury Order.
Details about what you do. To establish which of your activities are not carried on by way of business and which of your activities are of a type ordinarily carried on by local government.
Details about how you are funded. To see where in law you have a power to draw funding directly from local taxation.
An estimate of the VAT you will recover each year for the next five years if your application is successful. Required for the purposes of the National accounts.
The date from when you wish to start claiming VAT. To provide a timescale, but please be aware that the legal process can take six months.