From 1st April 2015 Search and Rescue Charities are able to claim a refund of VAT incurred on the purchase of goods and services, and the acquisition and importation of goods from outside the UK, used for their non-business activities. Ordinarily VAT can only be recovered on purchases made for taxable business activities.
For further information please click here which gives details of the relevant sections (33C and 33D) of the Finance Bill 2015.
