VATRS10210 | Who do we pay repayment supplement to?

From HM Revenue & Customs · VAT Repayment Supplement Manual

The law – S79 VATA 1994 and S33, S33A, S33B and S33C VATA 1994

Valid repayment return

We pay the repayment supplement to the trader making the repayment return.

Claim under Section 33, 33A, 33B and 33C

We pay the repayment supplement to the VAT registered body making the claim

Section 33 VAT Act 1994 applies specifically to refunds of VAT to local authorities, river purification and water development boards, internal drainage boards, passenger transport authorities, port health authorities, police authorities, certain development corporations, general lighthouse authorities, the BBC, certain nominated news providers, and any other body specified by Treasury Order.
Section 33A applies specifically to refunds of VAT to museums and galleries.
Section 33B applies to refunds of VAT to academies.
Section 33C applies to refunds of VAT to certain charities.

Section 33 bodies not registered for VAT are not eligible for repayment supplement but may be eligible for statutory interest in certain circumstances (see VATGPB4820 and VATGPB4850 for further information).