Commentary

V5.161 VAT refunds for Government departments

Part V5 Compliance, enforcement and appeals

V5.161 VAT refunds for Government departments

V5.161 VAT refunds for Government departments

Where a Government department incurs tax on goods or services used otherwise than for the purposes of its business or deemed business1, it may, to the extent allowed by Treasury direction2, claim a refund from HMRC at such time and in such form and manner as HMRC may determine3. HMRC may impose conditions relating to the keeping, preservation and production of records relating to the supplies and importations concerned4.

For the purposes of the refund scheme, a Government department includes5:

  1.  

    •     the Scottish Administration

  2.  

    •     the Welsh Assembly Government

  3.  

    •     a Northern Ireland department

  4.  

    •     a Northern Ireland health and social services body6

  5.  

    •     any body of persons exercising functions on behalf of a Minister of the Crown. This includes7:

  6.  
    1.  

      –     a health service body as defined in section 60 (7) of the National Health Service and Community Care Act 1990

    2.  

      –     a National Health Service trust

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