Budget 2015: VAT refunds for palliative care charities

Currently VAT cannot be claimed by palliative care charities.

A VAT refund scheme will be introduced for palliative care charities to enable them to reclaim the VAT they incur on purchases made to support activities that are non-business activities for VAT purposes.

This change will have effect in relation to supplies made, and acquisitions and importations taking place, on or after 1 April 2015.

Palliative care charities will be able to use more of their funds to provide their valuable services.