Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Refund time limit for public bodies is extended

03 July 2018
Issue: 4654 / Categories: News

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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon