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Guidance on how to claim a refund of VAT paid on goods purchased in the UK, provided all the conditions of the scheme are met

Guidance on determining the liability of the supply of goods or services effected for a consideration

village hall management committees Any board or committee, with members other than only local authority members who have full voting rights, is unlikely to fall within section 33. Those listed above are not local authorities within the meaning of section 96 of the VAT Act 1994. Neither are they on the list established by Treasury Order for the purposes of section33(3)(k) (see VATGPB4120). Any claims should therefore be rejected . Those who request to be added to the Treasury Order list should first be referred to the criteria for inclusion set out in Notice 749 ‘Local authorities and simila...