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Policy Paper Published 3 Feb 2023 HM Revenue & Customs ↗ View on GOV.UK

VAT: refunds to Corporate Joint Committees

This tax information and impact note will allow the 4 named Corporate Joint Committees to recover VAT for non-business activities.

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This measure will allow the following committees to recover VAT for non-business activities:

  • the Mid Wales Corporate Joint Committee
  • the North Wales Corporate Joint Committee
  • the South East Wales Corporate Joint Committee
  • the South West Wales Corporate Joint Committee

This measure will allow VAT to be recovered under the provisions of section 33 of the Value Added Tax Act 1994 (‘section 33’).