Measure
Section 33(1) of the VATA 1994 allows for refunds of VAT to eligible bodies on purchases and imports made in support of their non-business activities. The definition of eligible bodies will be expanded to include Combined County Authorities such that such bodies can reclaim VAT in relation to purchases and imports from 1 December 2025.
Combined County Authorities.
For purchases and imports on or after 1 December 2025.
The measure will bring the scope for refunds of VAT incurred by Combined County Authorities in line with that for other local authorities.