# The Value Added Tax Regulations 1995, Regulation 190: VAT which will not be repaid

Extent: E+W+S+N.I.

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(1) The following VAT shall not be repaid—
(za) VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A;
(a) VAT charged on a supply which if made to a taxable person would be excluded from any credit under section 25 of the Act,
(b) VAT charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee.
(c) VAT charged on a supply used or to be used in making supplies of a description falling within article 3 of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999.
(2) In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/190 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-190
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.