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HMRC internal manual

VAT Government and Public Bodies

Section 33 bodies: recoverable VAT: invoices

In the case of local authorities, it is not unusual for invoices to be made out in the name of a local authority institution, for example a school. Invoices may even, on occasion, be made out to employees of the local authority, for instance a teacher or head teacher. However, so long as the purchase meets all other relevant conditions, the VAT may still be recovered.