Section 33 bodies ― overview

Produced by Tolley
Section 33 bodies ― overview

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Section 33 bodies ― overview
  • What is an s33 body?
  • How to request to become an s33 body
  • Local authorities
  • Common area of difficulty ― committees, subcommittees, join committees
  • Scottish purchasing consortia
  • Police authorities
  • Local government partnership programmes
  • Management boards / committees, etc
  • VAT treatment
  • More...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note provides an overview of the VAT treatment of certain kind of bodies that are referred to collectively as ‘s33 bodies’ (owing to the fact that the rules that concern them are found in VATA 1994, s 33). Special VAT recovery rules apply to s33 bodies (‘bodies’) and can recover most VAT incurred on costs associated with their non-business supplies as well as VAT relating to their exempt supplies where these are deemed ‘insignificant’.

This note should be read in conjunction with the S33 bodies ― VAT accounting guidance note.

What is an s33 body?

VAT law sets out a list of a number of different types of s33 body (and these have been amended and adapted over time). The following are on the list of s33 bodies:

  1. a local authority

  2. (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 2009

  3. (from 15 March 2018) a fire and rescue authority under the Fire and Rescue Services Act 2004

  4. (from 15 March 2018) the Scottish Fire and Rescue Service

  5. a river purification board established under the Local Government (Scotland) Act 1973, s 135, and a water development board within the meaning of the Water (Scotland) Act 1980 s 109

  6. an internal drainage board

  7. an Integrated Transport Authority, Passenger Transport Authority or Passenger Transport Executive for the purposes of Part 2 of the Transport Act 1968

  8. a port health authority within the meaning of the Public

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