Value Added Tax Act 1994

33 Refunds of VAT in certain cases. U.K.

(1) Subject to the following provisions of this section, where—

[F1 (a) VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies, and]

(b) the supplyF2 ... or importation is not for the purpose of any business carried on by the body,

the Commissioners shall, on a claim made by the body at such time and in such form and manner as the Commissioners may determine, refund to it the amount of the VAT so chargeable.

(2) Where goods or services so supplied to F3 ... or imported by the body cannot be conveniently distinguished from goods or services supplied to F3 ... or imported by it for the purpose of a business carried on by it, the amount to be refunded under this section shall be such amount as remains after deducting from the whole of the chargeable on any supply to F4 ... or importation by the body such proportion thereof as appears to the Commissioners to be attributable to the carrying on of the business; but where—

(a) the VAT so attributable is or includes VAT attributable, in accordance with regulations under section 26, to exempt supplies by the body, and

(b) the VAT attributable to the exempt supplies is in the opinion of the Commissioners an insignificant proportion of the VAT so chargeable,

they may include it in the VAT refunded under this section.

(3) The bodies to which this section applies are—

(a) a local authority [F5 and a combined authority established by an order made under section 103(1) of the Local Democracy, Economic Development and Construction Act 2009];

[F6 (aa) a fire and rescue authority under the Fire and Rescue Services Act 2004, if the authority does not fall within paragraph (a);

(ab) the Scottish Fire and Rescue Service;]

(b) a river purification board established under section 135 of the M1 Local Government (Scotland) Act 1973, and a water development board within the meaning of section 109 of the M2 Water (Scotland) Act 1980;

(c) an internal drainage board;

(d) [F7 a passenger transport authority or executive within the meaning of Part II of the M3 Transport Act 1968;]

[F7 an Integrated Transport Authority, Passenger Transport Authority or Passenger Transport Executive for the purposes of Part 2 of the Transport Act 1968;]

(e) a port health authority within the meaning of the M4 Public Health (Control of Disease) Act 1984, F8 ...;

(f) [F9 a police and crime commissioner, the Mayor's Office for Policing and Crime and] F10 ... the Receiver for the Metropolitan Police District;

[F11 (fa) the Scottish Police Authority;

(fb) the Police Service of Northern Ireland and the Northern Ireland Policing Board;]

(g) a development corporation within the meaning of the M5 New Towns Act 1981 or the M6 New Towns (Scotland) Act 1968, a new town commission within the meaning of the M7 New Towns Act (Northern Ireland) 1965 and the Commission for the New Towns;

(h) a general lighthouse authority within the meaning of [F12 Part VIII of the M8 Merchant Shipping Act 1995];

(i) the British Broadcasting Corporation;

[F13 (ia) S4C;]

[F14 (j) the appointed news provider referred to in section 280 of the Communications Act 2003; and]

(k) any body specified for the purposes of this section by an order made by the Treasury.

(4) No VAT shall be refunded under this section to a general lighthouse authority which in the opinion of the Commissioners is attributable to activities other than those concerned with the provision, maintenance or management of lights or other navigational aids.

(5) No VAT shall be refunded under this section to [F15 an appointed] news provider which in the opinion of the Commissioners is attributable to activities other than the provision of news programmes for broadcasting by holders of regional Channel 3 licences (within the meaning of Part I of the M9 Broadcasting Act 1990).

(6) References in this section to VAT chargeable do not include any VAT which, by virtue of any order under section 25(7), is excluded from credit under that section.

Textual Amendments

F1 S. 33(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(2)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F2 Word in s. 33(1)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(2)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F3 Words in s. 33(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(3)(a) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F4 Words in s. 33(2) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 31(3)(b) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F5 Words in s. 33(3)(a) inserted (with effect in accordance with s. 39(6) of the amending Act) by Finance Act 2018 (c. 3), s. 39(2)

F6 S. 33(3)(aa)(ab) inserted (with effect in accordance with s. 39(6) of the amending Act) by Finance Act 2018 (c. 3), s. 39(3)

F7 S. 33(3)(d) substituted (E.W.) (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 59(2); S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1

F8 Words in s. 33(3)(e) repealed (S) (1.10.2009) by Public Health etc. (Scotland) Act 2008 (asp 5), s. 128(2), sch. 3 pt. 1 (with s. 127); S.S.I. 2009/319, art. 2(a), sch. 1

F9 Words in s. 33(3)(f) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 217; S.I. 2011/3019, art. 3, Sch. 1

F10 Words in s. 33(3)(f) omitted (with effect in accordance with s. 39(6) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 39(4)

F11 S. 33(3)(fa)(fb) inserted (with effect in accordance with s. 39(6) of the amending Act) by Finance Act 2018 (c. 3), s. 39(5)

F12 Words in s. 33(3)(h) substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 95 (with s. 312(1))

F13 S. 33(3)(ia) inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2021 (c. 26), s. 100(1)

F14 S. 33(3)(j) substituted (29.12.2003) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 129(2)(a) (with Sch. 18); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)

F15 Words in s. 33(5) substituted (29.12.2003) by Communications Act 2003 (c. 21), s. 411(2), Sch. 17 para. 129(2)(b) (with Sch. 18); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)

Modifications etc. (not altering text)

C1 S. 33 applied (15.8.1995) (temp. until 1.4.1996) by S.I. 1995/1878, art. 4

C2 S. 33 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 16

Marginal Citations

M1 1973 c. 65.

M2 1980 c. 45.

M3 1968 c. 73.

M4 1984 c. 22.

M5 1981 c. 64.

M6 1968 c. 16.

M7 1965 c. 60.

M8 1995 c. 21.

M9 1990 c. 42.