Part II Reliefs, exemptions and repayments

Reliefs etc. generally available

33BF3Refunds of VAT to Academies

1

This section applies where—

F6a

VAT is chargeable on the supply of goods or services to, or on the importation of goods by, the proprietor of an Academy, and

b

the supplyF1... or importation is not for the purposes of any business carried on by the proprietor of the Academy.

2

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

3

Subject to subsection (4), the claim must be made before the end of the period of 4 years beginning with the day on which the supply is made or the F2... importation takes place.

4

If the Commissioners so determine, the claim period is such shorter period beginning with that day as the Commissioners may determine.

5

Subsection (6) applies where goods or services supplied to, F5... or imported by, the proprietor of the Academy cannot be conveniently distinguished from goods or services supplied to, F5... or imported by, it for the purpose of a business carried on by that proprietor.

6

The amount to be refunded under this section is such amount as remains after deducting from the whole of the VAT chargeable on any supply to, F4... or importation by, the proprietor of the Academy such proportion of that VAT as appears to the Commissioners to be attributable to the carrying on of the business.

7

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

8

In this section—

a

references to the proprietor of an Academy are to the proprietor of the Academy acting in that capacity, and

b

“Academy” and “proprietor” have the same meaning as in the Education Act 1996 (see section 579 of that Act).