Section 190 — Value Added Tax Regulations 1995: VAT which will not be repaid

VAT which will not be repaid 190 — 1 The following VAT shall not be repaid—

za VAT which the Commissioners would be obliged to repay if it was the subject of a claim made in accordance with Part 20 or Part 20A; a VAT charged on a supply which if made to a taxable person would be excluded from any credit under section 25 of the Act, b VAT charged on a supply to a travel agent which is for the direct benefit of a traveller other than the travel agent or his employee. c VAT charged on a supply used or to be used in making supplies of a description falling within article 3 of the Value Added Tax (Input Tax) (Specified Supplies) Order 1999.

2 In this regulation a travel agent includes a tour operator or any person who purchases and resupplies services of a kind enjoyed by travellers.