2014 No. 1112
Value Added Tax

The Value Added Tax (Refund of Tax) Order 2014

Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the power conferred by section 33(3)(k) of the Value Added Tax Act 19941:

Citation and commencement1.

This Order may be cited as the Value Added Tax (Refund of Tax) Order 2014 and comes into force on 20th May 2014.

Bodies specified for the purposes of section 33 of the Value Added Tax Act 19942.

The following bodies are specified for the purposes of section 33 of the Value Added Tax Act 1994—

(a)

the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority established by article 3 of the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority Order 20142;

(b)

the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority established by article 3 of the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority Order 20143;

(c)

the Greater Manchester Combined Authority established by article 3 of the Greater Manchester Combined Authority Order 20114;

(d)

the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority established by article 3 of the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority Order 20145; and

(e)

the West Yorkshire Combined Authority established by article 3 of the West Yorkshire Combined Authority Order 20146.
Sam Gyimah
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)

This Order, which comes into force on 20th May 2014, provides that the combined authorities listed in the Order are specified for the purposes of section 33 of the Value Added Tax Act 1994 (c. 23). The effect of this Order is that those bodies are entitled to claim refunds of value added tax charged in relation to their supplies, acquisitions or importations provided that those supplies, acquisitions or importations are not for the purpose of a business carried on by them.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins/htm.