RCB/4/18 Aligning time limits for VAT refund schemes
Revenue & Customs Brief, Issue 4. 25 June 2018
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.
Local authorities, fire authorities, the police and similar bodies perform statutory functions which are treated as outside the scope of VAT. VATA 1994, s