Value Added Tax Act 1983 (repealed 1.9.1994)

20 Refund of tax in certain cases. U.K.

(1) Subject to the following provisions of this section, where tax 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 the supply 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 tax so chargeable.

(2) Where goods or services so supplied to or imported by the body cannot be conveniently distinguished from goods or services supplied to 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 tax chargeable on any supply to 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 the tax so attributable is or includes tax attributable, in accordance with regulations under section 15 above, to exempt supplies by the body and the tax attributable to the exempt supplies is in the opinion of the Commissioners an insignificant proportion of the tax so chargeable they may include it in the tax refunded under this section.

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

(a) a local authority;

(b) a water authority, a river purification board established under section 135 of the M1 Local Government (Scotland) Act 1973, a statutory water undertaker within the meaning of the M2 Water Act 1973 and a water development board within the meaning of section 109 of the M3 Water (Scotland) Act 1980;

(c) an internal drainage board [F1 within the meaning of the M4 Land Drainage Act 1976];

(d) [F2 the London Transport Executive and]a passenger transport authority or executive established under Part II of the M5 Transport Act 1968;

(e) a port health authority constituted under Part I of the M6 Public Health Act 1936, and a port local authority and joint port local authority constituted under Part X of the M7 Public Health (Scotland) Act 1897;

(f) a police authority and the Receiver for the Metropolitan Police District;

(g) a development corporation within the meaning of the M8 New Towns Act 1981 or the M9 New Towns (Scotland) Act 1968, a new town commission within the meaning of the M10 New Towns Act (Northern Ireland) 1965 and the Commission for the New Towns;

(h) a general lighthouse authority within the meaning of Part XI of the M11 Merchant Shipping Act 1894;

(i) the British Broadcasting Corporation;

(j) Independant Television News Limited; and

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

(4) No tax 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 or lights or other navigational aids.

(5) References in this section to tax chargeable do not include any tax which, by virtue of any order under section 14(10) above, is excluded from credit under that section.

(6) In this section “local authority” means the council of a county, district, London borough, parish or group of parishes (or, in Wales, community or group of communities), F3 the Common Council of the City of London, the Council of the Isles of Scilly, and any joint committee or joint board established by two or more of the foregoing and, in relation to Scotland, a regional, islands or district council within the meaning of the M12 Local Government (Scotland) Act 1973, any combination and any joint committee or joint board established by two or more of the foregoing and any joint board to which section 226 of that Act applies.

Textual Amendments

F1 Words in s. 20(3)(c) repealed (E.W.)(1.12.1991) by Water Consolidation (Consequential Provisions) Act 1991 (c. 60, SIF 130), ss. 3(1), 4(2), Sch. 3 Pt.I (with s. 2, Sch. 2 paras. 10, 14(1), 15)

F2 Words repealed (E.W.) by London Regional Transport Act 1984 (c. 32, SIF 126), s. 71(3)(b), Sch. 7

F3 Words repealed by Local Government Act 1985 (c.51, SIF 81:1), s. 102, Sch.17

Marginal Citations

M1 1973 c. 65.

M2 1973 c. 37.

M3 1980 c. 45.

M4 1976 c. 70.

M5 1968 c. 73.

M6 1936 c. 49.

M7 1897 c. 38.

M8 1981 c. 64.

M9 1968 c. 16.

M10 1965 c. 13 (N.I.).

M11 1894 c. 60.

M12 1973 c. 65.