The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT refund scheme that has been introduced for charities that are defined in VATA 1994, ss 33C and 33D.
Charities not included in these sections are not usually allowed to recover input tax incurred on their non-business activities but they may be entitled to other forms of charitable relief. More information can be found in the Charities ― overview and Charities ― recovering VAT and VAT reliefs guidance notes.
For all other public bodies that are entitled to section 33 refunds, please see the S33 bodies ― overview guidance note.
Refunds under the provisions outlined below will only be granted to qualifying charities listed under VATA 1994, ss 33C and 33D, namely:
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