VAT which will not be repaidU.K.
190. —
(1) The following VAT shall not be repaid—
[F1(za)VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A;]
(a)VAT charged on a supply which if made to a taxable person would be excluded from any credit under section 25 of the Act,
(b)VAT charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.
[F2(c)VAT charged on a supply used or to be used in making supplies of a description falling within article 3 of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999.]
(2) In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.
Textual Amendments
F1Reg. 190(1)(za) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 88 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2Reg. 190(1)(c) added (with effect in accordance with reg. 2(4) of the amending S.I.) by The Value Added Tax (Amendment) (No. 4) Regulations 2004 (S.I. 2004/3140), regs. 2(4), 15
Commencement Information
I1Reg. 190 in force at 20.10.1995, see reg. 1