Part III Application of Act in particular cases

C141 Application to the Crown.

1

This Act shall apply in relation to taxable supplies by the Crown as it applies in relation to taxable supplies by taxable persons.

F92

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3

Where VAT is chargeable on the supply of goods or services to a Government department, on the acquisition of any goods by a Government department from another member State or on the importation of any goods by a Government department from a place outside the member States and the supply, acquisition or importation is not for the purpose—

a

of any business carried on by the department, or

b

of a supply by the department which, by virtue of F10section 41A, is treated as a supply in the course or furtherance of a business,

then, if and to the extent that the Treasury so direct and subject to subsection (4) below, the Commissioners shall, on a claim made by the department at such time and in such form and manner as the Commissioners may determine, refund to it the amount of the VAT so chargeable.

4

The Commissioners may make the refunding of any amount due under subsection (3) above conditional upon compliance by the claimant with requirements with respect to the keeping, preservation and production of records relating to the supply, acquisition or importation in question.

5

For the purposes of this section goods or services obtained by one Government department from another Government department shall be treated, if and to the extent that the Treasury so direct, as supplied by that other department and similarly as regards goods or services obtained by or from the Crown Estate Commissioners.

6

In this section “Government department” includes F1the Scottish AdministrationF2, the F8Welsh Assembly Government, a Northern Ireland department, a Northern Ireland health and social services body, any body of persons exercising functions on behalf of a Minister of the Crown, including F3. . . any part of a Government department (as defined in the foregoing) designated for the purposes of this subsection by a direction of the Treasury.

7

For the purposes of subsection (6)F13—

a

F4a health service body as defined in section 60(7) of the National Health Service and Community Care Act 1990,

F14b

a National Health Service trust established under Part I of that Act or the M1National Health Service (Scotland) Act 1978 F15,

c

F7 an NHS foundation trustF5F16,

d

a Primary Care TrustF6F17,

e

a Local Health BoardF11F18,

f

a clinical commissioning group,

F19g

the Health and Social Care Information Centre,

F20h

the National Health Service Commissioning BoardF21,

i

the National Institute for Health and Care ExcellenceF12,

F22j

Health Education England (established by the Care Act 2014), and

F23k

the Health Research Authority (also established by that Act),

F24are each to be regarded as a body of persons exercising functions on behalf of a Minister of the Crown.

8

In subsection (6) “a Northern Ireland health and social services body” means—

a

a health and social services body as defined in Article 7(6) of the M2Health and Personal Social Services (Northern Ireland) Order 1991; and

b

a Health and Social Services trust established under that Order.