VATGPB4300 - Section 33 bodies: those admitted by Treasury Order

Under section 33(3)(k) of the VAT Act 1994 (see VATGPB4120) the Treasury has powers to admit bodies to the refund scheme by Treasury Order.

Requests for inclusion are judged on the facts of each case, but under the long-standing criteria a body must:

  • undertake a function ordinarily carried on by local government, and
  • have the power to draw funding directly from local taxation.

The bodies that have been admitted under section 33(3)(k), along with details of the relevant Treasury Order, are:

  • Anglia Water Authority (SI 1973/2121)
  • Authorities established under Local Government Act 1985, s10 (SI 1986/532)
  • Broads Authority (SI 1999/2076)
  • Charter Trustees constituted by Local Government Act 1972, s246(4) or (5) (SI 1986/336)
  • Charter Trustees established by an order made under the Local Government Act 1972, s.17 (SI 1997/2558)
  • Charter Trustees for Bournemouth (from 4 November 2020) (SI 2020/1113)
  • Charter Trustees for the City of Chester (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for the City of Durham (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for Crewe (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for Ellesmere Port (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for Macclesfield (from 1 June 2009) (SI 2009/1177)
  • Charter Trustees for Poole (from 4 November 2020) (SI 2020/1113)
  • Chief constable established under section 2 of the Police Reform and Social Responsibility Act 2011 (from 15 November 2012)(SI 2012/2393)
  • Combined authorities (from 20 May 2014) (SI 2014/1112)
    • (a) the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority established by article 3 of the Barnsley, Doncaster, Rotherham and Sheffield Combined Authority Order 2014;
    • (b) the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority established by article 3 of the Durham, Gateshead, Newcastle Upon Tyne, North Tyneside, Northumberland, South Tyneside and Sunderland Combined Authority Order 2014;
    • (c) the Greater Manchester Combined Authority established by article 3 of the Greater Manchester Combined Authority Order 2011;
    • (d) the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority established by article 3 of the Halton, Knowsley, Liverpool, St Helens, Sefton and Wirral Combined Authority Order 2014; and
    • (e) the West Yorkshire Combined Authority established by article 3 of the West Yorkshire Combined Authority Order 2014.
  • Combined authorities (from 7th November 2016) (SI 2016/993)
    • (a) the Tees Valley Combined Authority, established by article 3 of the Tees Valley Combined Authority Order 2016(b);
    • (b) the West Midlands Combined Authority established by article 3 of the West Midlands Combined Authority Order 2016(c).
  • Combined authority (from 26 December 2017) (SI 2017/1203)
    • the Cambridgeshire and Peterborough Combined Authority, established by article 3 of the Cambridgeshire and Peterborough Combined Authority Order 2017(b).
  • Commission for Local Administration in England (SI 1976/2028)
  • Commission for Local Administration in Wales (SI 1976/2028)
  • Commission for Local Authority Accounts in Scotland (SI 1976/2028)
  • Commission for Local Administration in Scotland (SI 1976/2028)
  • Commissioner of Police of the Metropolis established under section 4 of the Police Reform and Social Responsibility Act 2011 (SI 2012/2393)
  • East Midlands Combined County Authority (SI 2024/1145)
  • Environment Agency (SI 1995/1978)
  • Essex Police, Fire and Crime Commissioner Fire and Rescue Authority (from 1 February 2018) (SI 2018/16)
  • Fire Authority constituted by a combination scheme made under the Fire Services Act 1947, s.6 (SI 1995/2999)
  • Greater London Authority (SI 2000/1046)
  • Greater London Magistrates Court Authority (SI 2001/3453)
  • Inner London Education Authority (SI 1985/1101)
  • Inner London Interim Education Authority (SI 1985/1101)
  • London Fire and Civil Defence Authority (SI 1985/1101)
  • London Fire and Emergency Planning Authority (SI 2000/1517)
  • London Legacy Development Corporation (SI 2015/449)
  • London Pensions Fund Authority established by Local Government Reorganisation(Pensions etc) Order 1989 art. 2(1) (from 1 August 2006) (SI2006/1793)
  • London Residuary Body (SI 1985/1101)
  • Magistrate's courts committee established under the Justices of the Peace Act 1979 s.19 (SI 1986/336)
  • Metropolitan county Fire and Civil Defence Authority (SI 1985/1101)
  • Metropolitan county Passenger Transport Authority (SI 1985/1101)
  • Metropolitan county Police Authority (SI 1985/1101)
  • Metropolitan county Residuary Body (SI 1985/1101)
  • Mid Wales Corporate Joint Committee (from 9 February 2023, SI 2023/19)
  • National Park Authority within the meaning of the Environment Act 1995 s.63 (SI 1995/2999)
  • National Rivers Authority (SI 1989/1217)
  • Natural Resources Body for Wales (also known as Corff Adnoddau Naturiol Cymru)(SI 2013/412)
  • North Wales Corporate Joint Committee *from 9 February 2023, SI 2023/19)
  • North West Water Authority (SI 1973/2121)
  • Northumbria Interim Police Authority (SI 1973/2121)
  • Northumbria Water Authority (SI 1973/2121)
  • Old Oak Royal Park Development Corporation (SI 2016/307)
  • Probation committee constituted by Powers of Criminal Courts Act 1973 s.47(1) and Sch 3, para 2 (SI 1986/336)
  • Severn Trent Water Authority (SI 1973/2121)
  • South East Wales Corporate Joint Committee (from 9 February 2023, SI 2023/19)
  • South West Wales Corporate Joint Committee (from 9 February 2023, SI 2023/19)
  • South West Water Authority (SI 1973/2121)
  • Southern Water Authority (SI 1973/2121)
  • Thames Water Authority (SI 1973/2121)
  • Transport for London (SI 2000/1672)
  • Transport Partnership created by an order made under Transport (Scotland) Act 2005, s.1(1) (from 1 August 2006) (SI 2006/1793)
  • Water Regulation and disposal bodies established under the Local Government Act 1985 s.10 (SI 1986/532)
  • Welsh National Water Authority (SI 1973/2121)
  • Wessex Water Authority (SI 1973/2121)
  • Wimbledon and Putney Commons Conservators (from1 April 2010) (SI 2009/1177)
  • Yorkshire Water Authority (SI 1973/2121).