VAT refund claims by local authorities.
From 1 July the time limit for refund claims by local authorities fire authorities police or similar bodies for VAT costs associated with their statutory obligations has been extended from three to four years. This aligns with normal VAT time limits. No claim can be made for goods imported or acquired on goods or services supplied before 30 June 2015.
The time limit during which HMRC may seek adjustments relating to claims is also extended to four years. There will be a transitional period to enable organisations to adjust to the new requirements and to ensure that accounting periods that are out of time on 30 June 2018 are not bbought back in time by the change.
VATA 1994 s 33 allows public bodies to claim refunds for associated VAT costs for example on domestic refuse disposal or social care which they would otherwise...
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