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The government is consulting on draft legislation that allows two named charter trustees to obtain refunds of VAT incurred in the course of their non-business activities.
HMRC is consulting on draft legislation (The VAT (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020) that would add two named charter trustees to the list of organisations entitled under VATA 1994, s 33 to claim a refund of VAT charged on supplies that are not used for the purpose of their business.
Comments should be emailed to david.smith7@hmrc.gov.uk by 28 July 2020.
