Commentary

V5.192 VAT repayment supplement—refunds to statutory bodies, museums, galleries, academies, charities and specified persons

Part V5 Compliance, enforcement and appeals

V5.192 VAT repayment supplement—refunds to statutory bodies, museums, galleries, academies, charities and specified persons

V5.192 VAT repayment supplement—refunds to statutory bodies, museums, galleries, academies, charities and specified persons

Certain statutory bodies, museums, galleries, academies1, certain charities (with effect from 1 April 20152) and specified persons (with effect from 15 September 20163), are entitled to claim a refund of tax in respect of goods and services which are not used for business purposes, or (in the case of museums and galleries) are attributable to the provision of free rights of admission4. For claims made under this provision, see V5.162–V5.162E.

Entitlement to VAT repayment supplement

The refund to which a body is entitled under the foregoing provision is increased by the addition of a supplement if5:

  1.  

    •     the body is registered for the purposes of VAT

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