VATupdate

VAT relief for non-business activities

The Value Added Tax (Refund of Tax) Order, SI 2023/19, specifies the four Welsh Corporate Joint Committees for the purposes of VATA 1994 s 33. The order enables those bodies to claim refunds of VAT charged on goods and services purchased for their non-business activities, ensuring they receive parity of treatment with other local government bodies.

Source: taxjournal.com

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