Policy paper

VAT: refunds to combined authorities

This Tax Information and Impact Note explains how certain combined authorities will be entered into a scheme under the VAT Act 1994 through which VAT may be recovered.

Documents

VAT: refunds to combined authorities

Details

This measure will ensure that combined authorities that have been, or are in the process of being established can recover VAT, just as constituent local councils can.

Updates to this page

Published 20 March 2014

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