Draft legislation: The Value Added Tax (Refund of Tax) Order 2023

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.

Local authorities and similar bodies will be interested in this consultation.

You can read the draft regulations and draft information and impact note on this page.

Please note that while the draft order indicates a laying date of 12 January 2023, it is intended to lay the order in Parliament on 13 January 2023. This does not affect the date that the order will come into force.