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HMRC internal manual

VAT Registration

Registration in respect of relevant supplies: definition of repayment of VAT

Schedule 3A, paragraph 9(3) defines repayment of VAT:


3) The reference in this paragraph to a repayment of VAT is a reference to such a repayment under a scheme embodied in regulations made under section 39. 

A repayment of VAT is a repayment made under the provisions of the Eighth or Thirteenth Directives. Further information about Eighth and Thirteenth Directive refunds can be found in VROBP. (External readers can access this guidance at