VAT: refunds to local bodies

HMRC is consulting on draft legislation which would add two bodies to the list of organisations entitled under VATA 1994 s 33 to claim a refund of VAT charged on supplies even though those supplies are not used for the purpose of their business. The draft VAT (Refund of Tax to the Charter Trustees for Bournemouth and the Charter Trustees for Poole) Order 2020 is open for consultation until 28 July 2020.