The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of certain local authorities and similar that are referred to as 's33 bodies' from a VAT perspective. Special VAT recovery rules apply to s33 bodies ('bodies') and can recover most VAT incurred on costs associated with their non-business supplies. This note should be read in conjunction with the S33 bodies – VAT accounting guidance note.
‘The term ‘public body’ takes its normal every day meaning. It includes government departments, non-departmental public bodies, NHS bodies, local government bodies, the police and the fire and rescue services.’
A list of currently accepted bodies can be found at VATGPB4300 and further bodies can be included within the scope of the s33 refund system if they are admitted via a Treasury Order.
Only bodies can apply to be included by Treasury Order if they meet the Treasury’s long-established criteria which require that they:
The Government has announced that VATA 1994 s33 has been amended in order to include the following bodies / class of bodies in order for them to recover VAT incurred in respect of their non-business activities:
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