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Taxation: VAT

Volume 684: debated on Monday 17 July 2006

asked Her Majesty's Government:

What was the cost of refunding VAT under Section 33 of the Value Added Tax Act 1994 to the three public broadcasting companies incurring most VAT in 2005–06; and [HL6924]

What was the cost of refunding VAT under Section 33 of the Value Added Tax Act 1994 to the national museums and galleries which made no admission charge in 2005-06.[HL6925]

Only one public broadcasting company receives VAT refunds under Section 33 of the Value Added Tax Act 1994. Section 18 of the Commissioners for Revenue and Customs Act 2005 does not permit HM Revenue and Customs to disclose information relating to the tax affairs of individual taxpayers.

VAT refunds to national museums and galleries under Section 33A of the Value Added Tax Act 1994 amounted to £22 million in 2005-06.