s 33C Refunds of VAT to charities within section 33D
(1) This section applies to a charity that falls within any of the descriptions in section 33D. A charity to which this section applies is referred to in this section as a “ qualifying charity ”. (2) This section applies where— (a) VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a qualifying charity, and (b) the supply ... or importation is not for the purpose of any business carried on by the qualifying charity. (3) The Commissioners shall, on a claim made by the qualifying charity at such time and in such form and manner as the Commissioners may determine, refund to the qualifying charity the amount of the VAT so chargeable. (4) A claim under subsection (3) above in respect of a supply or importation must be made before the end of the period of 4 years beginning with the day on which the supply is made or the importation takes place. (5) Subsection (6) applies where goods or services supplied to, ... or imported by, a qualifying charity otherwise than for the purpose of any business carried on by the qualifying charity cannot be conveniently distinguished from goods or services supplied to, ... or imported by, the qualifying charity for the purpose of such a business. (6) The amount to be refunded under this section is such amount as remains after deducting from the whole of the VAT chargeable on any supply to, ... or importation by, the qualifying charity such proportion of that VAT as appears to the Commissioners to be attributable to the carrying on of the business. (7) References in this section to VAT do not include any VAT which, by virtue of an order under section 25(7), is excluded from credit under section 25.