- Measure Overview: Combined County Authorities (CCAs), created under the Levelling Up and Regeneration Act 2023, will be added to the list of bodies eligible for VAT refunds under section 33 of the VAT Act 1994 for purchases supporting non-business activities.
- Policy Objective: Ensures CCAs can recover VAT on statutory non-business activities, preventing irrecoverable VAT from becoming a cost funded by local taxation and removing the need for individual Treasury Orders for each new CCA.
- Implementation: Effective from Royal Assent of Finance Bill 2025-26 (covering purchases from 1 December 2025); no Exchequer, economic, or administrative impact expected, and monitoring will occur through communication with affected bodies.
Source gov.uk
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