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Contents

Official guidance
VAT Government and Public Bodies

VATGPB4400 · Section 33 bodies: recoverable VAT

  • VATGPB4405 · Introduction
  • VATGPB4410 · Circumstances in which VAT may be incurred
  • VATGPB4415 · Direct supplies
  • VATGPB4420 · Exclusions
  • VATGPB4425 · Invoices
  • VATGPB4430 · Group registrations
  • VATGPB4435 · Mixed business and non-business use and exempt activities
  • VATGPB4440 · Community projects
  • VATGPB4445 · Donated funds
  • VATGPB4450 · Trust funds
  1. Section 33 bodies: recoverable VAT: contents
  2. Section 33 bodies: recoverable VAT: group registrations

VATGPB4430 | Section 33 bodies: recoverable VAT: group registrations

From HM Revenue & Customs · VAT Government and Public Bodies

If a section 33 body is included in a VAT group registration recovery is restricted to the non business activities of the section 33 body only. VAT incurred on the non-business activities of the other group members is irrecoverable.

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