General: refunds under section 33 of VATA 1994
The VAT Order in Council extends the references to tax in section 33 to include tax charged under the Value Added Tax Act 1996 (of Tynwald).
Section 33 bodies registered in the UK reclaim any tax charged to them under the Manx Act by including the amounts in their normal VAT returns.
Non-registered UK section 33 bodies which wish to reclaim VAT should follow the direction in VATGPB1600.
VATGPB4000 gives general information on section 33 bodies and the refund arrangements.