# The Value Added Tax (Repayments to Third Country Traders) Regulations 1987, Regulation 7: Tax which will not be repaid


(1) The following tax shall not be repaid —
(a) tax charged on a supply which if made to a taxable person would be excluded from any credit under section 14 of the Act;
(b) tax 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.
(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/1987/2015/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-regulations-1987/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.