delete The Value Added Tax (Refund of Tax to Charter Trustees and Conservators) Order 2009
This Order specifies certain Charter Trustees (for Chester, Crewe, Durham, Ellesmere Port, and Macclesfield) and the Wimbledon and Putney Commons Conservators as eligible for VAT refunds under section 33 of the Value Added Tax Act 1994. It came into force June 2009/April 2010.
This regulation creates arbitrary selective exemptions that distort competition. It grants VAT refund eligibility to five specific Charter Trustees and one conservators body for no discernible principled reason — other Charter Trustees and similar bodies receive no such benefit. This constitutes government picking winners through fiscal intervention, creating unlevel playing fields. From a free-market perspective, uniform VAT treatment is preferable to regime-specific exemptions that advantage some entities over others performing similar functions. The benefit is narrow, the distortion is real, and the rationale for these particular bodies over others is unclear.