Moved by
Baroness Garden of Frognal
63: After Clause 38, insert the following new Clause—
“Refund of VAT to further education bodies
(1) This section applies where—
(a) VAT is chargeable on—
(i) the supply of goods or services to a further education body,
(ii) the acquisition of any goods from another member State by a further education body, or
(iii) the importation of any goods from a place outside the member States by a further education body, and
(b) the supply, acquisition or importation is not for the purposes of any business carried on by the further education body.
(2) The Commissioners shall, on a claim made by a further education body at such time and in such form and manner as the Commissioners may determine, refund to that body the amount of VAT so chargeable.
(3) Subject to subsection (4), the claim must be made before the end of the period of 4 years beginning with the day on which the supply is made or the acquisition or importation takes place.
(4) If the Commissioners so determine, the claim period is such shorter period beginning with that day as the Commissioners may determine.
(5) Subsection (6) applies where goods or services supplied to, or acquired or imported by, a further education body cannot be conveniently distinguished from goods or services supplied to, or acquired or imported by, it for the purpose of a business carried on by that body.
(6) The amount to be refunded under this section is the amount that remains after deducting from the whole of the VAT chargeable on any supply to, or acquisition or importation by, the further education body such proportion of that VAT as appears to the Commissioners to be attributable to the carrying on of the business.
(7) References in this section to VAT do not include any VAT which, by virtue of an order under section 25(7), is excluded from credit under section 25.
(8) In this section—
(a) references to the further education body are to the further education body acting in that capacity, and
(b) “Further education body” has the same meaning as in the Technical and Further Education Act 2017 (see section 3 of that Act).””