VAT Refund Order for Great British Nuclear

UK New Legislation

Published April 8th, 2026

Detected March 18th, 2026

Summary

The UK Treasury has issued the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026. This rule designates Great British Nuclear as a specified person eligible to claim VAT refunds on certain non-business related supplies and importations. The order comes into effect on April 8, 2026.

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What changed

The UK Treasury has issued the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026, designating Great British Nuclear as a specified person under Section 33E of the Value Added Tax Act 1994. This designation allows Great British Nuclear to claim refunds of VAT on supplies, importations, or acquisitions that are not for the purposes of any business it carries on.

This rule is effective from April 8, 2026. Regulated entities, specifically Great British Nuclear, should ensure their VAT refund claims align with the provisions outlined in Section 33E of the Act. While no specific compliance deadline is mentioned beyond the effective date, proper documentation and adherence to the VAT Act 1994 will be crucial for successful claims.

What to do next

Great British Nuclear should review VAT Act 1994 Section 33E for eligibility and claim procedures.
Ensure all VAT refund claims are properly documented and adhere to non-business purpose requirements.

Source document (simplified)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2026 No. 307

VALUE ADDED TAX

The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026

Made

17th March 2026

Laid before the House of Commons

18th March 2026

Coming into force

8th April 2026

The Treasury make this Order in exercise of the powers conferred by section 33E(8) and paragraph 18(1) of Schedule 9ZA to the Value Added Tax Act 1994(1).

Citation and commencement

This Order may be cited as the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026 and comes into force on 8th April 2026.

Body specified for the purposes of section 33E of the Value Added Tax Act 1994

A company designated by the Secretary of State as Great British Nuclear under section 317 of the Energy Act 2023(2), is a person who is specified for the purposes of section 33E of the Value Added Tax Act 1994.

Stephen Morgan

Christian Wakeford

Two of the Lord Commissioners of His Majesty’s Treasury

17th March 2026

Explanatory Note

(This note is not part of the Order)

This Order, which comes into force on 8th April 2026, provides that a company designated by the Secretary of State as Great British Nuclear is a specified person for the purposes of section 33E of the Value Added Tax Act 1994 (c. 23).

The effect of this Order is that a company designated as Great British Nuclear may claim refunds of value added tax in accordance with the rules in section 33E in respect of supplies to it, and importations or acquisitions made by it, which are not for the purposes of any business carried on by it.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

(1) 1994 c. 23; section 33E was inserted by section 122 of the Finance Act 2016 (c. 24) and amended by paragraph 35 of Schedule 8 of the Taxation (Cross-border Trade) Act 2018 (c. 22). Paragraph 18 of Schedule 9ZA was inserted by section 3 and paragraph 2 of Schedule 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).

(2) 2023 c. 52.