§ Mr. PickthallTo ask the Chancellor of the Exchequer if he will make a statement on Her Majesty's Custom and Excise implementation of a three-year limit for VAT refunds for local authorities. [789]
§ Mr. Oppenheim[holding answer 29 October 1996]: The three-year cap on VAT refunds will apply to local authorities in the same way as to other VAT-registered bodies. Refunds of tax made to local authorities that are not VAT registered, on their non-business activities, will be unaffected.