RCB/4/18 Aligning time limits for VAT refund schemes
Revenue & Customs Brief, Issue 4. 25 June 2018
1 Purpose
This brief is to notify you of a change in time limits for claiming VAT refunds from 1 July 2018, in accordance with VATA 1994, s 33.
2 Who should read this
You should read this if you're a local authority, fire, police authority or similar body that can make VAT refund claims for costs linked to your statutory obligations.
3 Background
Local authorities, fire authorities, the police and similar bodies perform statutory functions which are treated as outside the scope of VAT. VATA 1994, s