Commentary

V5.162 VAT refunds for statutory authorities

Part V5 Compliance, enforcement and appeals

V5.162 VAT refunds for statutory authorities

V5.162 VAT refunds for statutory authorities

Statutory authorities—entitlement to a refund

It would appear that the criteria specified by the Treasury to be entitled to a refund under this provision are (a) the body must perform a function usually carried out by local government, and (b) the body must have the power to levy local taxation or a local precept1.

The following bodies may claim a refund of tax in respect of goods and services used for the purposes of a non-business activity2:

  1.  

    •     a local authority as defined in VATA 1994, s 96 (4), namely the council of a county, county borough, district, London borough, parish or group of parishes (or, in Wales, community or group of communities), the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a council constituted under the Local Government etc (Scotland) Act 1994, s 2, any two or more such councils and any joint committee or joint board within the meaning of the Local Government (Scotland) Act 1973, s 235(1)

  2.  

    •     (with effect from 15 March 2018), a combined authority established by an order made under section 103(1) of the Local Democracy, Economic Development and Construction Act 20093)

  3.  

    •     (with effect from 15 March 2018) a fire and rescue authority under the Fire and Rescue Services Act 2004, if the authority does not fall within (1) above4

  4.  

    •     (with

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