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Closed Consultation Published 30 Jun 2020 HM Revenue & Customs ↗ View on GOV.UK

Draft legislation: The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020

We’re inviting views on draft legislation that allows 2 named Charter Trustees to obtain refunds of VAT incurred in the course of their non-business activities.

Opened 30 Jun 2020
Closed 28 Jul 2020
Attachments
▤ Verbatim text from source document

The legislation will name these bodies as local authorities entitled to refunds under section 33(3) of the 1994 VAT Act, where the VAT is incurred on their statutory non-business activities.

On this page you can read:

  • (draft) legislation (The Value Added Tax (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020
  • a draft explanatory memorandum
  • a draft tax information and impact note the consultation document

And please note that because of difficulties in accessing postal responses at our offices during the coronavirus (COVID-19) pandemic, we are advising respondents to send submissions by email if at all possible.