VAT
Does your VAT 56B Authorisation Certificate require renewal?
As the holder of a VAT 56B Authorisation Certificate (VAT 56B), you will no doubt be aware that you are entitled to receive qualifying goods and services at the zero rate of VAT, regardless of the actual rate of VAT applicable to the good or service in question. This factsheet acts as a refresher to ensure that you are gaining the most from your VAT 56B, yet not availing of the zero rate of VAT where it would not be appropriate to do so.
