Commentary

V5.162D VAT refunds for certain charities

Part V5 Compliance, enforcement and appeals

V5.162D VAT refunds for certain charities

V5.162D VAT refunds for certain charities

Finance Act 2015 s 66 introduces two new sections in VATA 1994, s 33C provides for refunds of VAT to certain charities; s 33D sets out those charities ('qualifying charities') to which s 33C applies.

A qualifying charity may make a claim, at such time and in such form or manner as HMRC may determine, ie in Box 4 of the charity's VAT return or, in the case of a charity which is not registered for VAT, on form VAT 126 which should be sent to1:

HM Revenue and Customs

Miscellaneous Charges Unit

DMB 601

West Yorkshire

BX5 5AB

Note that a charity which has been granted exemption from registration on the grounds that it makes wholly or mainly zero-rated supplies must register for VAT before a claim may be made2.

A claim may be made for the refund of any VAT incurred on3:

  1.  

    •     the supply of goods and services to the charity

  2.  

    •     the acquisition of goods from another member state by the charity, or

  3.  

    •     the importation of any goods by the charity

where the supply, acquisition or importation is not for the

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