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Draft legislation: The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020

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.

Last fetched 03 May 2026 · gov.uk
Detail

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.

On this page you can read:

  • (draft) legislation (The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020
  • a draft explanatory memorandum
  • a draft tax information and impact note the consultation document

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.

Documents
Draft legislation: The Value Added Tax… · Order Paper · Order Paper