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Autumn Statement 2014 - Indirect measures

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3 December 2014

Help for hospices

Following the Fair Playing Field Review, the Government will refund the VAT that hospice charities incur.

VAT refunds for search and rescue and air ambulance charities

From April 2015, UK search and rescue and air ambulance charities will be eligible to claim refunds on VAT they have paid on purchases of goods and services for their non-business activities.

VAT refunds and the Highways Agency

The Highways Agency will soon be replaced by a Government-owned company. The relevant legislation will be updated to ensure that the new company is eligible for VAT refunds from 1 April 2015.
Government departments and eligibility for refunds of VAT

HM Treasury has undertaken a review of Government bodies eligible for VAT refunds and will publish the details in the London, Edinburgh and Belfast Gazettes early next year.
Prompt payment discounts 

As previously announced, from 1 April 2015, businesses will be required to account for VAT on the actual consideration received when prompt payment discounts are offered. HMRC will publish a response to the recent consultation shortly.
Air Passenger Duty (APD)

In a measure designed to reduce the cost of airline tickets for families, there will be an exemption from reduced rate APD on economy class flights from 1 May 2015 for children under 12 and from 1 March 2016 for children under 16.

Also, to improve APD transparency, the Government will consult on an amendment to the Air Services (Pricing) Regulations to require charges and taxes to be displayed separately on tickets.

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Julian Millinchamp - Indirect Tax Director
Julian Millinchamp
Indirect Tax Director Contact details