# The Value Added Tax (Refund of Tax) Order 1976, Note: Explanatory note


These bodies derive all or most of their income from precepts on local authority rates. By this Order these bodies are entitled to a refund of value added tax on supplies to or importations by them if not made for the purpose of business.

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Source: https://www.legislation.gov.uk/uksi/1976/2028/note (the official version)
Page: https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.