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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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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.

Any requests are to be forwarded to VAT Supply Team (see VATGPB1600). VAT cannot be reclaimed in anticipation of a Treasury Order as they are not retrospective.