Background Note
22.This change enables certain charities to claim refunds of VAT on supplies made to them on or after 1 April 2015 for the purpose of their non-business activities. It provides financial support for palliative care charities, and gives the other qualifying charities broadly the same level of VAT recovery as is presently afforded to the publically funded emergency services. The charities that are eligible to make claims are:
palliative care charities that provide hospice care;
search and rescue charities such as mountain or cave rescue teams (and charities that support these charities);
air ambulance charities; and
medical courier charities such as blood bikes (and charities that support these charities).