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HMRC internal manual

VAT Government and Public Bodies

Section 33 bodies: refund claims: VAT registered bodies

Section 33 bodies can recover the VAT they incur on purchases made as part of their non-business activities. If a body is registered for VAT it can also recover the input tax it incurs on its business activities under the normal rules. VAT registered bodies include their claim on the VAT return in the normal way. Claims are checked as part of normal assurance programmes.