Value Added Tax Act 1994 section 33C

Refunds of VAT to charities within section 33D

Section 33C allows certain charities (known as "qualifying charities" as defined in section 33D) to claim refunds of VAT incurred on purchases and imports that are not related to any business activity carried on by the charity.

• Qualifying charities can reclaim VAT charged on goods, services, and imports that are for non-business purposes, by submitting a claim to HMRC in the required form and within the required timeframe.
• Claims must be made within 4 years from the date the supply was made or the importation took place.
• Where goods or services are used for a mix of business and non-business purposes and cannot be conveniently separated, HMRC will determine the proportion attributable to the business and deduct that from the total VAT before making the refund.
• VAT that is excluded from input tax credit by an order under section 25(7) cannot be reclaimed under this section.