VAT refund scheme s 33C and s 33D charities

By Tolley

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

  • VAT refund scheme s 33C and s 33D charities
  • Relevant charities
  • What VAT can be recovered?
  • What VAT cannot be recovered
  • Recovering VAT

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.

Relevant charities

Refunds under the provisions outlined below will only be granted to qualifying charities listed under VATA 1994, ss 33C and 33D, namely:

  • palliative care charities ― the main purpose of these types of charities is to provide palliative care under the supervision of a medical professional (ie a registered medical practitioner or a registered nurse) to persons who are in need of this type of care because they have a terminal illness. HMRC defines a terminal illness as a progressive disease which will result in a person’s death; consequently a palliative care charity is likely to be a hospice
  • air ambulance charities ― the purpose of these types of charities is to provide emergency medical air ambulance services. Their services must be arranged or requested by an NHS body that delivers an NHS Ambulance Service. In England this is an NHS Trust, in Wales an NHS Foundation Trust, in Scotland a special Health Board and in Northern Ireland a Health and Social Care trust
  • search and rescue charities ― there are two types of search and rescue charity:
    • main purpose of this charity is

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