Schedule 11A, paragraph 2(3)

In sub-paragraph (2), “non-refundable tax”, in relation to a person who is not a taxable person, means— but excluding (in each case) any VAT in respect of which he is entitled to a refund from the Commissioners by virtue of any provision of this Act. VAT on the supply to him of any goods or services, VAT on the acquisition by him from another member State of any goods, and VAT paid or payable by him on the importation of any goods from a place outside the member States,

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Source: legislation.gov.uk · retrieved 2026-07-28