Consultation outcome

Draft legislation: The Value Added Tax (Refund of Tax) Order 2023

• From: HM Revenue & Customs
• Published: 23 November 2022
• Last updated: 5 January 2023 — See all updates

This consultation has concluded

Detail of outcome

There were no responses to the consultation and as a result the legislation was not changed.

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Original consultation

Summary

We’re inviting views on draft legislation that allows 4 named Corporate Joint Committees to obtain refunds of VAT incurred in the course of their non-business activities.

This consultation ran from
9:30am on 23 November 2022 to 11:45pm on 21 December 2022

Consultation description

The legislation will name these bodies as local authorities entitled to refunds under section 33(3) of the 1994 VAT Act, where the VAT is incurred on their statutory non-business activities.

Local authorities and similar bodies will be interested in this consultation.

You can read the draft regulations and draft information and impact note on this page.

Please note that while the draft order indicates a laying date of 12 January 2023, it is intended to lay the order in Parliament on 13 January 2023. This does not affect the date that the order will come into force.

Documents

(Draft) Value Added Tax (Refund of Tax) Order 2023

ODT, 20.9 KB

This file is in an OpenDocument format

(Draft) Tax information and impact note - VAT: refunds to Corporate Joint Committees

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Published 23 November 2022
Last updated 5 January 2023 + show all updates

1. 5 January 2023

   The consultation has concluded.

2. 23 November 2022

   First published.