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.
F82
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3
Where VAT is chargeable on the supply of goods or services to a Government department F28... or on the importation of any goods by a Government department F30... and the supply F24... 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 F15section 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 supplyF10... 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 F14Welsh 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) F20each of the following is to be regarded as a body of persons exercising functions on behalf of a Minister of the CrownF12—
a
F4a health service body as defined in section 60(7) of the National Health Service and Community Care Act 1990,
F16b
f
F19an integrated care board,
F21g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
i
the National Institute for Health and Care ExcellenceF18,
F26j
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23k
the Health Research Authority (also established by that Act),
F22l
a strategic highways company appointed under section 1 of the Infrastructure Act 2015.
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.