VATGPB9340 - 바카라 사이트 departments and health authorities: VAT law: VAT recovery on non-business activities
VAT incurred in the course of non-business activities is not generally recoverable. However, there are special provisions which apply to 바카라 사이트 Departments and health authorities that enable them to recover VAT incurred on certain of their non-business activities. These are set out in section 41(3) of the VAT Act 1994 as follows:
바카라 사이트˜Where VAT is chargeable on the supply of goods or services 바카라 사이트¦ on the acquisition 바카라 사이트¦ or on the importation of any goods by a 바카라 사이트 Department 바카라 사이트¦ and the supply, acquisition or importation is not for the purpose-
(a) of any business carried on by the department, or
(b) of a supply by the department which, by virtue of a direction under subsection (2) above, is treated as a supply in the course or furtherance of a business,
then, if and to the extent that the Treasury so direct 바카라 사이트¦ the Commissioners shall 바카라 사이트¦ refund to it the amount of the VAT so chargeable.바카라 사이트™
The phrase 바카라 사이트˜to the extent that the Treasury so direct바카라 사이트™ has particular significance as it means that 바카라 사이트 Departments and health authorities, unlike section 33(3) bodies (see VATGPB4000), are not able to recover VAT on all of their non-business activities.
This is restricted by the Treasury Contracting Out Direction to services that have been contracted out to the private sector and on which the contractor then charges VAT. As with the activities that are to be treated as business, the services on which VAT can be recovered are listed in the London, Edinburgh and Belfast Gazettes.