Policy paper
VAT: refunds to Tees Valley and West Midlands Combined Authorities
This Tax Information and Impact Note is about refunds of non-business VAT for the Tees Valley and West Midlands Combined Authorities.
Documents
Details
This change will specify the Tees Valley and West Midlands Combined Authorities as bodies to which section 33 of the VAT Act 1994 applies. This will entitle the Tees Valley and West Midlands Combined Authorities to refunds of VAT in respect of their non-business activities in the same way as their constituent local authorities.