HMRC have made SI 2023/19 – The Value Added Tax (Refund of Tax) Order 2023.
The instrument specifies the Mid Wales Corporate Joint Committee, the North Wales Corporate Joint Committee, the South East Wales Corporate Joint Committee and the South West Wales Corporate Joint Committee, for the purposes of VATA 1994, s. 33.
The effect of this instrument is that these four bodies will be entitled to claim a refund of VAT charged on goods and services when purchased for their non-business activities.
The instrument comes into force on 9 February 2023.
https://www.legislation.gov.uk/uksi/2023/19/contents/made
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
