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VAT refunds and police reform: regulations

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The Value Added Tax (Refund of VAT to Chief Constables and the Commissioner of Police of the Metropolis) Order, SI 2012/2393, specifies certain bodies for the purpose of VATA 1994 s 33. The effect is that chief constables – or, in London, the Commissioner of Police of the Metropolis – are entitled to claim refunds of VAT charged on supplies even though the supplies are not for the purpose of a business. The change is required because the Police Reform and Social Responsibility Act 2011 provides that in England and Wales most police authorities are to be abolished and replaced by police and crime commissioners.

Categories: News , Indirect taxes , VAT