Section 41 Application to the Crown
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(1) This Act shall apply in relation to taxable supplies by the Crown as it applies in relation to taxable supplies by taxable persons.
(2) Where the supply by a Government department of any goods or services does not amount to the carrying on of a business but it appears to the Treasury that similar goods or services are or might be supplied by taxable persons in the course or furtherance of any business, then, if and to the extent that the Treasury so direct, the supply of those goods or services by that department shall be treated for the purposes of this Act as a supply in the course or furtherance of any business carried on by it.
(3) Where VAT is chargeable on the supply of goods or services to a Government department, on the acquisition of any goods by a Government department from another member State or on the importation of any goods by a Government department from a place outside the member States 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 and subject to subsection (4) below, the Commissioners shall, on a claim made by the department at such time and in such form and manner as the Commissioners may determine, refund to it the amount of the VAT so chargeable.
(4) The Commissioners may make the refunding of any amount due under subsection (3) above conditional upon compliance by the claimant with requirements with respect to the keeping, preservation and production of records relating to the supply, acquisition or importation in question.
(5) For the purposes of this section goods or services obtained by one Government department from another Government department shall be treated, if and to the extent that the Treasury so direct, as supplied by that other department and similarly as regards goods or services obtained by or from the Crown Estate Commissioners.
(6) In this section “Government department” includes [the Scottish Administration]1[, the [Welsh Assembly Government]2,]3 [the National Assembly for Wales Commission,]4 a Northern Ireland department, a Northern Ireland health and social services body, any body of persons exercising functions on behalf of a Minister of the Crown, including ...5 and any part of a Government department (as defined in the foregoing) designated for the purposes of this subsection by a direction of the Treasury.
Amendments
1 Inserted by Scotland Act 1998 section 125 and Schedule 8 para 30 from 6 May 1999.
2 Substituted by the Government of Wales Act 2006 section 160(1) and Schedule 10 para 39 from 25 May 2007.
3 Inserted by the Government of Wales Act 1998 section 125 and Schedule 12 para 35 from 1 April 1999.
4 Inserted by National Assembly for Wales Commission (Crown Status) Order 2007 from 3 May 2007.
5 Revoked by Health Act 1999 (Supplementary Consequential etc. Provisions) Order 2000 article 3(1) Schedule 1 para 29(a) from 8 February 2000.
(7) For the purposes of subsection (6) above, [a health service body as defined in section 60(7) of the National Health Service and Community Care Act 1990, and a National Health Service trust established under Part I of that Act]1 or the National Health Service (Scotland) Act 1978 [an NHS foundation trust]2 [and a Primary Care Trust]3 [and a Local Health Board]4 shall be regarded as a body of persons exercising functions on behalf of a Minister of the Crown.
Amendments
1 Substituted by Health Act 1999 (Supplementary Consequential etc. Provisions) Order 2000 article 3(1) Schedule 1 para 29(b) from 8 February 2000.
2 Inserted by Health and Social Care (Community Health and Standards) Act 2003 section 33(3) from 1 April 2004.
3 Inserted by Health Act 1999 section 65 and Schedule 4 para 86 from 1 April 2000 in England and Wales, and from 11 May 2001 in Scotland and Northern Ireland.
4 Inserted by National Health Service Reform and Health Care Professions Act 2002 section 6(2) and Schedule 5 para 40 from 10 October 2002.
(8) In subsection (6) “a Northern Ireland health and social services body” means—
(a) a health and social services body as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991; and
(b) a Health and Social Services trust established under that Order.
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