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HMRC internal manual

VAT Government and Public Bodies

Section 33 bodies: registration and accounting: bodies other than local authorities

Section 33 bodies other than local authorities are subject to the normal VAT registration requirements. For more information see Notice 700/1. ‘Should I be registered for VAT?’ (External users can find the notice at

This means that if their taxable turnover exceeds the threshold for compulsory registration they must apply for VAT registration. Exemption from registration can be sought in cases where the majority of supplies are zero-rated which would normally put the body in a repayment situation. In common with other businesses, section 33 bodies (other than local authorities) who are not compulsorily required to register for VAT may do so voluntarily.