Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will reconsider the provisions under Section 33 of the VAT Act 1994 which mean charitable bodies cannot recover VAT on public benefit works on endowed sites.
Eligibility for VAT refunds for public bodies is subject to strict criteria, as set out in UK legislation. Although the Government keeps all taxes under review, there are no plans to extend the scope of Section 33 at this time.