Guidance on charity VAT refund scheme

HM Revenue and Customs has issued ‘VAT Notice 1001: VAT refund scheme for certain charities’. It only applies to those who fall under ‘qualifying charity’ criteria in section 33D of the VAT Act 1994 – charities dealing with palliative care, air ambulances, search and rescue, medical courier charities. The list was extended in the recent 2015 Budget.

VAT Notice 1001.

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