VAT 바카라 사이트 and Public Bodies

VATGPB4435 - Section 33 bodies: recoverable VAT: mixed business and non-business use and exempt activities

If a section 33 body is unable to accurately differentiate between VAT incurred on business and non-business activities, section 33(2) (see VATGPB4120) allows them to recover VAT attributable to any exempt supplies so long as the amount involved is an 바카라 사이트˜insignificant proportion바카라 사이트™ of the VAT charged. See VATGPB4510 for more information on what amounts to an insignificant proportion.