Value Added Tax Act 1994 section 99

Refund of VAT to Government of Northern Ireland

Section 99 deals with the refund of VAT incurred by the Government of Northern Ireland on its non-business activities.

• HMRC must refund VAT charged on goods or services supplied to, or imported by, the Government of Northern Ireland.
• The refund is reduced by an amount relating to supplies and importations made for business purposes carried on by the Northern Ireland Government.
• The amount to be deducted is agreed between HMRC and the Department of Finance and Personnel for Northern Ireland.
• The effect is that only VAT attributable to non-business activities is refunded, while VAT on business activities is excluded from the refund.