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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: those admitted by Treasury Order

Under section 33(3)(k) of the VAT Act 1994 (see VATGPB4120) the Treasury has powers to admit bodies to the refund scheme by Treasury Order.

Requests for inclusion are judged on the facts of each case, but under the long-standing criteria a body must:

  • undertake a function ordinarily carried on by local government, and
  • have the power to draw funding directly from local taxation.

The bodies that have been admitted under section 33(3)(k), along with details of the relevant Treasury Order, are:

  • Anglia Water Authority (SI 1973/2121)
  • Authorities established under Local Government Act 1985, s10 (SI 1986/532)
  • Broads Authority (SI 1999/2076)
  • Charter Trustees constituted by Local Government Act 1972, s246(4) or (5) (SI 1986/336)
  • Charter Trustees established by an order made under the Local Government Act 1972, s.17 (SI 1997/2558)
  • Charter Trustees for the City of Chester (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for Crewe (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for the City of Durham (from 1 June 2009 (SI 2009/1177)
  • Charter Trustees for Ellesmere Port (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for Macclesfield (from 1 June 2009) (SI 2009/1177)
  • Chief constable established under section 2 of the Police Reform and Social Responsibility Act 2011 (from 15 November 2012)(SI 2012/2393)
  • Combined authorities (from 20 May 2014) (SI 2014/1112)
    • (a) the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority established by article 3 of the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority Order 2014;
    • (b) the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority established by article 3 of the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority Order 2014;
    • (c) the Greater Manchester Combined Authority established by article 3 of the Greater Manchester Combined Authority Order 2011;
    • (d) the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority established by article 3 of the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority Order 2014; and
    • (e) the West Yorkshire Combined Authority established by article 3 of the West Yorkshire Combined Authority Order 2014.
  • Commission for Local Administration in England (SI 1976/2028)
  • Commission for Local Administration in Wales (SI 1976/2028)
  • Commission for Local Authority Accounts in Scotland (SI 1976/2028)
  • Commission for Local Administration in Scotland (SI 1976/2028)
  • Commissioner of Police of the Metropolis established under section 4 of the Police Reform and Social Responsibility Act 2011 (SI 2012/2393)
  • Environment Agency (SI 1995/1978)
  • Fire Authority constituted by a combination scheme made under the Fire Services Act 1947, s.6 (SI 1995/2999)
  • Greater London Authority (SI 2000/1046)
  • Greater London Magistrates Court Authority (SI 2001/3453)
  • Inner London Education Authority (SI 1985/1101)
  • Inner London Interim Education Authority (SI 1985/1101)
  • London Fire and Civil Defence Authority (SI 1985/1101)
  • London Fire and Emergency Planning Authority (SI 2000/1517)
  • London Legacy Development Corporation (SI 2015/449)
  • London Pensions Fund Authority established by Local Government Reorganisation(Pensions etc) Order 1989 art. 2(1) (from 1 August 2006) (SI2006/1793)
  • London Residuary Body (SI 1985/1101)
  • Magistrate’s courts committee established under the Justices of the Peace Act 1979 s.19 (SI 1986/336)
  • Metropolitan county Fire and Civil Defence Authority (SI 1985/1101)
  • Metropolitan county Passenger Transport Authority (SI 1985/1101)
  • Metropolitan county Police Authority (SI 1985/1101)
  • Metropolitan county Residuary Body (SI 1985/1101)
  • National Park Authority within the meaning of the Environment Act 1995 s.63 (SI 1995/2999)
  • National Rivers Authority (SI 1989/1217)
  • Natural Resources Body for Wales (also known as Corff Adnoddau Naturiol Cymru)(SI 2013/412)
  • North West Water Authority (SI 1973/2121)
  • Northumbria Interim Police Authority (SI 1973/2121)
  • Northumbria Water Authority (SI 1973/2121)
  • Probation committee constituted by Powers of Criminal Courts Act 1973 s.47(1) and Sch 3, para 2 (SI 1986/336)
  • Severn Trent Water Authority (SI 1973/2121)
  • South West Water Authority (SI 1973/2121)
  • Southern Water Authority (SI 1973/2121)
  • Thames Water Authority (SI 1973/2121)
  • Transport for London (SI 2000/1672)
  • Transport Partnership created by an order made under Transport (Scotland) Act 2005, s.1(1) (from 1 August 2006) (SI 2006/1793)
  • Water Regulation and disposal bodies established under the Local Government Act 1985 s.10 (SI 1986/532)
  • Welsh National Water Authority (SI 1973/2121)
  • Wessex Water Authority (SI 1973/2121)
  • Wimbledon and Putney Commons Conservators (from1 April 2010) (SI 2009/1177)
  • Yorkshire Water Authority (SI 1973/2121).