police in England, Wales and Northern Ireland
fire authorities in England, Wales and Northern Ireland
national park authorities
police and fire authorities in Scotland
There are specific provisions under the VAT Act 1994 relating to some bodies governed by public law. They primarily refund VAT on goods and services purchased for non-business purposes as follows:
Section 33
Local government, police (see VATGPB5100), fire authorities (England, Wales and Northern Ireland) and national park authorities (England and Wales). See VATGPB4000 for further details of who are accepted as section 33 bodies.
Section 33E
For non-departmental public bodies (NDPBs) and similar public bodies, refunds are presently confined to the purchase of services listed in the current Treasury’s Contracted Out Services Direction. See VATGPB9650 for further details.