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This guidance note provides an overview of how local authorities and other public bodies can recover VAT incurred on costs associated with their statutory and other non-business activities. Local authorities and other public bodies are generally referred to as s 33 bodies because their ability to recover input tax on these activities is covered in VATA 1994, s 33. A list of these bodies can be found in VATGPB4120 and VATGPB4300.

This note should be read in conjunction with the Local authorities, government and public bodies ― overview guidance note.

For more in depth commentary, see De Voil Indirect Tax Service V2.108, V2.231 and HMRC’s internal guidance VATGPB1000 (VAT Government and Public Bodies).