We’re inviting views on draft legislation that allows 2 named Charter Trustees to obtain refunds of VAT incurred in the course of their non-business activities.
The legislation will name these bodies as local authorities entitled to refunds under section 33(3) of the 1994 VAT Act, where the VAT is incurred on their statutory non-business activities.
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And please note that because of difficulties in accessing postal responses at our offices during the coronavirus (COVID-19) pandemic, we are advising respondents to send submissions by email if at all possible.