Commentary

V16.413 VAT—S4C VATA 1994, s 33 review

Part V16 Forms and other HMRC material

V16.413 VAT—S4C VATA 1994, s 33 review

V16.413 VAT—S4C VATA 1994, s 33 review

The Government will legislate later in the year to add S4C to the special VAT refund scheme for public bodies, which will allow S4C to receive a refund of VAT incurred on its public service activities. HM Treasury and the Department for Digital, Culture, Media & Sport will conduct an internal review in spring 2020 to establish whether other broadcasters should be given similar VAT treatment.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial