VAT: refunds for palliative care charities
This Tax Information and Inmpact Note introduces a new VAT refund scheme for palliative care charities.
▤ Verbatim text from source document
This measure will introduce a new VAT refund scheme for palliative care charities. It will enable these charities to reclaim the VAT they incur on purchases made to support their non-business activities. It will have effect in relation to supplies made, and acquisitions and importations taking place from 1 April 2015.