VAT Refund Order for Great British Nuclear Company

UK HMRC Publications & Guidance

Published March 18th, 2026

Detected March 18th, 2026

Summary

HM Revenue & Customs has published the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026. This rule allows Great British Nuclear to claim VAT refunds on certain services used for non-business activities.

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What changed

The Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026 has been published by HM Revenue & Customs. This new rule specifically entitles the designated company under section 317 of the Energy Act 2023 (GBE-N) to claim VAT refunds on specific services procured for its non-business activities.

Regulated entities, particularly those involved in energy sector projects or similar government-designated entities, should review this order to understand the scope of eligible services for VAT refunds. While no specific compliance deadline is mentioned, the order is effective from its publication date, implying that claims can be made from this point forward. Failure to correctly apply VAT regulations could lead to financial discrepancies.

What to do next

Review the VAT (Refund of Tax to Great British Nuclear) Order 2026 for eligibility criteria.
Ensure accounting systems are updated to correctly process VAT refunds for designated non-business activities.

Source document (simplified)

Policy paper

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

This tax information and impact note is about the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026.

From: HM Revenue & Customs Published 18 March 2026 Get emails about this page

Documents

VAT (Refund of Tax to Great British Nuclear) Order 2026

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Details

This measure will entitle a company designated under section 317 of the Energy Act 2023 (GBE-N) to claim VAT refunds on certain services purchased to support their non-business activities.