The Treasury has issued the following two Orders both of which come into force on 3 December 2024 enabling two named public bodies to claim refunds of VAT on their non-business activities:
the Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order SI 2024/1145 specifies the East Midlands Combined County Authority for the purposes of VATA 1994 s 33. Section 33 enables refunds of VAT for local government bodies where the VAT relates to their non-business activities or exempt business activities;
the Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order SI 2024/1144 specifies the Health Services Safety Investigations Body as a person for the purposes of VATA 1994 s 33E. This means that the HSSIB will be able to claim refunds of VAT incurred in the course of its non-business activities.
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The Treasury has issued the following two Orders both of which come into force on 3 December 2024 enabling two named public bodies to claim refunds of VAT on their non-business activities:
the Value Added Tax (Refund of Tax to the East Midlands Combined County Authority) Order SI 2024/1145 specifies the East Midlands Combined County Authority for the purposes of VATA 1994 s 33. Section 33 enables refunds of VAT for local government bodies where the VAT relates to their non-business activities or exempt business activities;
the Value Added Tax (Refund of Tax to the Health Services Safety Investigations Body) Order SI 2024/1144 specifies the Health Services Safety Investigations Body as a person for the purposes of VATA 1994 s 33E. This means that the HSSIB will be able to claim refunds of VAT incurred in the course of its non-business activities.
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