66 VAT: refunds to certain charities
Finance Act 2015 (2015 c 11) | Legislation

Value Added Tax

66  VAT: refunds to certain charities

(1)     In Part 2 of VATA 1994 (reliefs, exemptions and repayments), after section 33B insert—

“33C Refunds of VAT to charities within section 33D

(1)     This section applies to a charity that falls within any of the descriptions in section 33D.

A charity to which this section applies is referred to in this section as a “qualifying charity”.

(2)     This section applies where—

(a)     VAT is chargeable on—

(i)     the supply of goods or services to a qualifying charity,

(ii)     the acquisition of any goods from another member State by a qualifying charity, or

(iii)     the importation of any goods from a place outside the member States by a qualifying charity, and

(b)     the supply, acquisition or importation is not for the purpose of any business carried on by the qualifying charity.

(3)     The Commissioners shall, on a claim made by the qualifying charity at such time and in such form and manner as the Commissioners may determine, refund to the qualifying charity the amount of the VAT so chargeable.

(4)     A claim under subsection (3) above in respect of a supply, acquisition or importation must

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