Extended Time limits for Local Authorities, Fire, Police or other public bodies to recover VAT

Such bodies benefit from VAT recovery under section 33 of the VATA 1994. This allows VAT to be recovered on costs which support their statutory non-business activities. To date these bodies could only go back three years when looking at retrospective claims for non-business VAT costs where as a four year time limit applies to normal business related VAT adjustments.

There has been talk of a re alignment of these adjustment periods for some time now and this Brief announces the change with effect from 1 July 2018. This will not mean that the earlier year is now brought into time for adjustment now but as we move forward the alignment will be achieved so that by 31 July 2019 an adjustment made on that date will be able to go back to the period ending 30 June 2015.

Centurion VAT offer an independent and expert source for VAT advice. Based in Wales we work across the UK and have overseas clients who need VAT advice and support when setting up in the UK.

VAT advice for organisations who find themselves at an unfortunate juncture with UK VAT for whatever reason, is where we help out. VAT sensitive sectors such as Universities, Further Education Colleges, Housing Associations, Charities and Corporate businesses where VAT can be a real cost are where we specialise. Exporters under challenge from HMRC on Export Evidence; a property development where VAT exempt activities are complex; a Local Authority or a Leisure or Cultural Trust – whatever your sector, when you need to get expert VAT advice Centurion is where you’ll find it.

An award winning VAT team is what you’ll find at Centurion – evidence of the quality of our VAT advice and service can be showed by our long term retention of clients. Whatever your VAT issue – BREXIT, Making VAT Digital, Partial Exemption or Property then do make contact with a call or email emailus@centurionvat.com