Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
, see all updates

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.