Section 33 Refunds of VAT in certain cases.C1C2C3

VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies, and

the supplyF2... or importation is not for the purpose of any business carried on by the body,

the VAT so attributable is or includes VAT attributable, in accordance with regulations under section 26, to exempt supplies by the body, and

the VAT attributable to the exempt supplies is in the opinion of the Commissioners an insignificant proportion of the VAT so chargeable,

a local authority F5, a combined authority established by an order made under section 103(1) of the Local Democracy, Economic Development and Construction Act 2009 and a combined county authority established by regulations made under section 9(1) of the Levelling-up and Regeneration Act 2023;

a fire and rescue authority under the Fire and Rescue Services Act 2004, if the authority does not fall within paragraph (a);

the Scottish Fire and Rescue Service;

a river purification board established under section 135 of the M1Local Government (Scotland) Act 1973, and a water development board within the meaning of section 109 of the M2Water (Scotland) Act 1980;

an internal drainage board;

F7a passenger transport authority or executive within the meaning of Part II of the M3Transport Act 1968;

an Integrated Transport Authority, Passenger Transport Authority or Passenger Transport Executive for the purposes of Part 2 of the Transport Act 1968;

a port health authority within the meaning of the M4Public Health (Control of Disease) Act 1984, F8...;

F9a police and crime commissioner, the Mayor's Office for Policing and Crime and F10... the Receiver for the Metropolitan Police District;

the Scottish Police Authority;

the Police Service of Northern Ireland and the Northern Ireland Policing Board;

a development corporation within the meaning of the M5New Towns Act 1981 or the M6New Towns (Scotland) Act 1968, a new town commission within the meaning of the M7New Towns Act (Northern Ireland) 1965 and the Commission for the New Towns;

a general lighthouse authority within the meaning of F12Part VIII of the M8Merchant Shipping Act 1995;

the British Broadcasting Corporation;

S4C;

the appointed news provider referred to in section 280 of the Communications Act 2003; and

any body specified for the purposes of this section by an order made by the Treasury.